Alcohol Products Tax

Alcohol Products Tax (APT) is a tax charged on alcohol and alcohol products. APT is charged when alcohol products are released for consumption in the State.

Alcohol products include beer, wine, cider and perry, other fermented beverages (other than cider and perry), intermediate beverages and spirits.

The rate of tax depends on the type of alcohol product and its alcoholic content. The various rates applying to different alcohol products can be found on the Alcohol Products Tax excise rates page. Further guidance on Alcohol Products Tax can be found on the Revenue website.

This publication provides data from 2019 onwards and details: