388
502
225
119
927
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
The Dutch government also profts from the brewing
sector, by receiving approximately 2.2 billion euro of
revenues due to beer production and sales.
Excise revenue from beer was 388 million euro in 2008.
Due to higher excise rates this fgure was higher than in
2008, despite consumption being slightly reduced.
VAT revenue from beer sold in the hospitality sector was
502 million euro, while the revenue from beer sold off-
trade was 225 million euro.
In total, the Dutch government received approximately
1.0 billion euro in income-related revenues due to beer
production and sales. This amount consisted of 430
euro in income tax, 333 million euro social security
contributions paid by employees and 283 million euro
social security contributions and payroll taxes paid by
employers.
›
Graph 27.5. / Government revenues due to the production
and sale of beer : 2.2 billion euro
›
Source : Ernst & Young calculation (2011)
27
The Netherlands
175