39
249
167
307
Brewing sector
Supplying sectors
Hospitality industry
Retail
121
230
164
93
51
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
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the Danish
economy can also be expressed in terms of value added.
The total value-added generated by these 21,400 jobs is
estimated at 762 million euro.
The government also benefts from the brewing sector
by receiving tax revenues. In 2010 total revenue from
excise, VAT and income-related contributions due to beer
production and sales was estimated to be 659 million euro :
VAT revenue was estimated to be 257 million euro,
the major proportion being generated in the hospitality
sector.
The total in excise revenues on beer was 121
million euro.
Income-related revenue due to beer production and
sales was approximately 281 million euro, comprising
261 million euro income tax, 14 million euro social
security contributions paid by employees and 7 million
euro social security taxes and payroll taxes paid by
employers.
In 2008 we calculated that the revenue from excise,
VAT and income-related contributions due to beer
production and sales was 818 million euro.
The brewing sector’s share in overall value-added arising
from beer production and sales is 33%, which is
far higher than the brewing sector’s share in total
employment arising from beer (18%). A key explanation
for this is the high productivity of brewing sector
employees.
›
Graph 14.4. / Value added due to the production
and sale of beer : 762 million euro
›
Graph 14.5. / Government revenues due to the production
and sale of beer : 659 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Denmark
14
93