76
8
41
16
Brewing sector
Supplying sectors
Hospitality industry
Retail
9
44
12
50
37
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 Lithuanian
economy can also be expressed in terms of value-added.
The total value-added generated by these 13,000 jobs is
estimated at 141 million euro :
The government benefits substantially from the
production and sale of beer. We estimated the total
government revenue to be approximately 152 million
euro in 2010, comprising:
VAT revenue estimated as 62 million euro, the main
proportion being generated by the retail sector.
Total excise revenue from beer was 44 million euro.
Income-related revenue due to beer production and
sales was approximately 47 million euro, comprising 11
million euro in income tax, 9 million euro social security
contributions paid by employees and 27 million euro
social security taxes and payroll taxes paid by employers.
In 2010 the government revenues were lower than
calculated for 2008 (163 million euro).
The brewing sector share of overall value-added arising
from the production and sale of beer is 54%, which
is much higher than the brewing sector share in total
employment arising from beer (15%). A signifcant
explanation for this is the high productivity of brewing
sector employees
›
Graph 24.4. / Value added due to the production
and sale of beer : 141 million euro
›
Graph 24.5. / Government revenues due to the production
and sale of beer : 152 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Lithuania
24
155