3 | Changing tax burden
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Graph 2.4. / Development (%) excise duty rates per hectolitre of beer Jan. 2008 – July 2011 (12 degrees Plato, 4.8% alcohol)
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Source : European Commission, The Brewers of Europe; situation as of July 2011
-30%
-20%
-10%
0%
10%
20%
30%
40%
50%
60%
Development 2010-July 2011
Development 2009-2010
Development 2008-2009
IE
FR
PT
LT
SK
PL
HU
FI
UK
RO
NL
EE
CZ
SI
LV
EL
Changes in excise duty rates
If we take a close look in to the development in excise
duty rates on beer between January 2008 and July 2011,
we conclude that within the European Union in 15 Member
States the excise duty rates were increased. Ireland is the
only EU Member State that decreased the duty rate. In the
four countries studied outside the EU, the excise rate was
also increased in Turkey and Norway in this period.
Graph 2.4 shows the developments in the excise duty rates
for the European Union Member States only. In the graph
we divided the period January 2008 till July 2011 in three
separate periods. It shows that the increases in excise duty
rate vary from moderate yearly rises in Portugal and France,
to a very huge yearly increase in Greece. Also in countries
where the excise burden was already relatively high, like
Finland and the United Kingdom, excise rates increased
substantially over the last years.
Changes in VAT rates
Between January 2008 and July 2011 several countries
changed their VAT rate, adapting to economic
circumstances. Among them, thirteen EU Member States
increased their VAT rate, and of the four countries outside
the EU covered by the study, the rate decreased in Croatia.
Graph 2.5 shows developments in VAT rate for the
European Union Member States only. It shows that the
increases in VAT rate were at least around fve percent,
but were particularly high in Romania, Greece and Hungary.
The average standard VAT rate in EU27 increased markedly
from 19,4 percent in 2008, to 20.7 percent in 2011.
The Contribution made by Beer to the European Economy
24