12
320
423
101
289
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
8 | Total government
revenues due to beer
Total revenue from excise, VAT and income-related
contributions due to beer production and sales were
estimated to be 1,144 million euro :
The major proportion of VAT revenues was generated
in the hospitality sector (423 million euro). Total VAT
revenue was 524 million euro.
Total excise revenue arising from the brewing industry
amounted to 320 million euro.
Approximately 300 million euro in income-related taxes
and contributions were paid due to beer production
and sales, comprising156 million euro in income
tax, 60 million euro social security contributions paid
by employees and 85 million euro social security
contributions and payroll taxes paid by employers.
›
Graph 21.5. / Government revenues due to the production
and sale of beer : 1,144 million euro
›
Source : Ernst & Young calculation (2011)
Ireland
21
137