62
243
185
288
Brewing sector
Supplying sectors
Hospitality industry
Retail
528
301
154
278
58
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the Finnish
economy can also be expressed in terms of value-added.
Total value-added of the brewing sector in Finland and
value-added generated by companies in the supply,
hospitality and retail sectors arising from the production
and sale of beer amounted to around 778 million euro.
This is less value-added than in 2008.
The government also benefts from the brewing sector
by receiving tax revenue. In 2010 total revenue from
excise, VAT and income-related contributions due to
beer production and sales was estimated to be 1,319
million euro :
VAT revenue was estimated as 432 million euro,
generated predominantly in the hospitality sector.
Total excise revenue from beer was 528 million euro.
Income-related revenue due to beer production and
sales was approximately 359 million euro comprising
157 million euro income tax, 40 million euro social
security contributions paid by employees and
162 million euro social security taxes and payroll taxes
paid by employers.
In 2008 we calculated that the revenue from excise, VAT
and income-related contributions due to beer production
and sales was 1,163 million euro.
The brewing sector share in overall value-added arising
from the production and sale of beer is 31%. This is much
higher than the share of direct employment in breweries
as a fraction of total employment due to beer production
and sales in Finland (14%). This means that productivity in
the brewing sector, expressed in value-added per person
employed is relatively high in comparison with other sectors.
›
Graph 16.4. / Value added due to the production
and sale of beer : 778 million euro
›
Graph 16.5. / Government revenues due to the production
and sale of beer : 1,319 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Finland
16
105