Annex C
COMPARATIVE EXCISE DUTY RATES FOR BEER AND
SPIRITS (IN STERLING) FOR EACH EU MEMBER STATE
BEER
| Duty on a pint of beer at 5 per cent alcohol by volume (or 12.5° Plato)
|
| Country | Pence
|
| Finland | 51p |
| Ireland | 35p |
| UK | 34p |
| Sweden | 29p |
| Denmark | 16p |
| Belgium | 8p |
| Netherlands | 8p |
| Austria | 9p |
| Italy | 6p |
| Greece | 5p |
| Portugal | 5p |
| France | 5p |
| Germany | 3p |
| Luxembourg | 4p |
| Spain | 3p |
| |
SPIRITS
| Duty on a 70cl bottle of spirits at 40 per cent by volume
|
| Country | £
|
| Sweden | 9.59 |
| Finland | 8.78 |
| Denmark | 6.41 |
| UK | 5.48 |
| Ireland | 4.81 |
| Belgium | 2.89 |
| Netherlands | 2.62 |
| France | 2.52 |
| Germany | 2.27 |
| Luxembourg | 1.81 |
| Greece | 1.52 |
| Portugal | 1.46 |
| Austria | 1.75 |
| Spain | 1.19 |
| Italy | 1.12 |
| |
Source: European Commission's Excise Duty Tables (Printed July
2001)
Notes
1. Exchange rate: Financial Statistics (average rate for April
2001)
2. Beer at 5 per cent alcohol by volume equates to 12.5º
plato. (Average strength of beer in UK is 4 per cent, but on continent
is estimated to be 5 per cent).
3. Netherlands, Denmark and Portugal calculate beer duty by
using degrees plato but within a banded system.
| 
