18
2
12
22
Brewing sector
Supplying sectors
Hospitality industry
Retail
1
7
2
2
7
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
due to beer revenues
The contribution of the brewing sector to the Maltese
economy can also be expressed in terms of value-added.
The total value-added generated by the 2,380 jobs due to
beer is estimated at 53 million euro. This value added is
higher than calculated for 2008.
The government also benefts from the brewing sector,
receiving some 19.2 million euro in taxes and excises
in 2010 :
VAT revenue was estimated at 9.1 million euro, the
majority being generated in the hospitality sector.
Total excise revenue from beer was 1.2 million euro.
Income-related revenue due to beer production and
sales was approximately 8.9 million euro, comprising
3.5 million euro in income tax, 2.7 million euro social
security contributions paid by employees and 2.7 million
euro social security taxes and payroll taxes paid by
employers.
In 2010 the government revenues were higher than
in 2008 (18 million euro).
The brewing sector share of overall value-added arising
from the production and sale of beer is 34%, which
is much higher than the brewing sector share in total
employment arising from beer. An explanation for this is
the high productivity of brewing sector employees.
›
Graph 26.4. / Value added due to the production and sale
of beer : 53 millions euro
›
Graph 26.5. / Government revenues due to the production
and sale of beer : 19.2 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Malta
26
167