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Graph 2.2. / Development of government revenues due the production
and sale of beer per country in 2010 compared to 2008 (left) and 2009 (right)
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Source : Ernst & Young calculation based on input from the National Brewery Associations (2011).
More than 10% increase
3% - 10% increase
Stable (-2% - +2%)
3% - 10% decrease
More than 10% decrease
Revenues from beer differ markedly between European
countries. Although total government revenues in Europe
were almost the same as in 2009 this is due to the impact
of tax changes and consumption variations.
In 13 countries, additional revenues were generated, but
in 9 there were substantial decreases, as shown in the
table below.
Income and payroll taxes
The most important sources of tax revenues due to the
production and consumption of beer within the European
Union, are income and payroll taxes and social security
contributions paid by employers and employees. These
taxes and contributions are paid by employers and
employees in the brewing sector, the supplying sectors,
in retail and in the hospitality sector where jobs can be
attributed to the production and sale of beer. We estimate
these income-related taxes and contributions in 2010 to
be 24.1 billion euro. In 2008 this fgure was 25.3.
VAT revenues
The second important category of tax revenues due to
beer, originate from Value Added Tax(VAT), which is levied
on the turnover of beer sales in retail and hospitality outlets
in the Member States. VAT revenues for the EU Member
States on the consumption of beer within the European
Union totaled 17.3 billion euro in 2010. Seventy percent
(12.1 billion euro) was generated by beer consumption
in bars and restaurants, while beer sales in retail outlets
accounted for the other thirty percent (5.2 billion euro).
Compared to 2008, when these revenues within the
European Union amounted to 18.8 billion euro, VAT
revenues declined by 8 percent.
The Contribution made by Beer to the European Economy
22