Excise, Duty & Revenue for Microbreweries
Please visit the Revenue Comissioners website for details of rebates available on duty for microbreweries. A relief from Alcohol Products Tax (APT) is available for beer produced in qualifying microbreweries.
To qualify for relief, breweries must produce less than 75,000Hl per annum and satisfy other criteria regarding independence from other brewery operations to then avail of a 50% reduction on duty for up to 30,000hl.
This reduction in duty allows a welcome (albeit slight) equalisation between small breweries and large multi-national operations.
Note that the main revenue pages provide an overview of the system. It is useful to also read PN1886 and PN1888 which are more detailed documents found under "further guidance" in the sidebar of the revenue page.