›
Graph 2.3. / 2008 and 2011 excise duty rates per hectolitre of beer in euro (12 degrees Plato, 4.8 percent alcohol)
›
Source : Ernst & Young calculation based on input from the National Brewery Associations (2011).
0
30
60
90
120
150
RO BG DE LU ES LT FR LVCZ PT MT SK BE PL CY AT EE HU
IT EL NL DK SI
IE SE UK FI
jan. 2011
jan. 2008
Eu minimum rate
5
Source : European Commission, Excise duty tables, July 2010. For the year 2008 we had to make a recalculation for the amount of excises.
In the 2008 report we partly used information on excises delivered by national associations, for 2009 we could only use the statistics of the European Commission on excise revenues.
To be able to compare the 2008 and 2009 fgures, we had to recalculate the 2008 fgures and base them solely on information of the Commission.
6
Because we want the different excise duty rates with the EU minimum rate we had to use the excise duty dominated in Euro.
Excise duty revenues
Finally, excise duty revenues are also an important source
of revenues for national governments. These revenues
were estimated to be approximately 9.21 billion euro in
2010; less than in 2008, when they amounted to 9.78
billion euro.
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This is despite 15 countries having increased
excise duty rates during this period. Member States are
free to set excise rates at the level they chose, as long
it is greater than or equal to the EU minimum rate, which
amounts to approximately 9 euro per hectolitre of beer
(12 degrees plato, 4.8% alcohol).
In graph 2.3 we show for each Member State the excise
duty rate in euro on January 1
st
2008 and on January 1
st
2011. In shows for both years variation between countries
in excise rates levied, but also that in some countries the
excise duty rate in euro has increased. The graph also
shows some decrease in the Euro rate, this is (except
for Ireland) due to changes in the exchange rate of the
countries own currency and the Euro.
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02
23
Government revenues