285
570
201
231
59
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
›
Source : Ernst & Young calculations
8 | Total government
revenues due to beer
The 2010 revenues of excise, VAT and income-related
contributions due to beer production and sales were
estimated to be 1.3 billion euro :
VAT revenue was estimated as 432 million euro, the
major proportion being generated in the retail sector.
Total excise revenue from beer was 570 million euro.
Income-related revenue due to beer production and
sales was approximately 353 million euro, comprising
175 million euro income tax, 65 million euro social
security contributions paid by employees and 103
million euro social security taxes and payroll taxes
paid by employers.
›
Graph 28.5. / Government revenues due to the production
and sale of beer : 1.345 billion euro
Norway
28
183