/3 Am I missing something? Is there additional tax that I'm not considering? Is it taxed on something not called ABV here? @foxatronic82 @TheUnderDogPub @FCSlattery @BrewDogdublinop @thebeernut @beerfoodtravel
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Deze collectie tonen
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Als antwoord op @purrfectpint @foxatronic82 en
€22.55 per hectolitre per cent of alcohol in the beer (i.e. per 1% ABV). The tax on a 10% beer will be 2.5 times that of a 4% beer.
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Als antwoord op @patto1ro @purrfectpint
Though independent microbrewers pay half the rate.
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I hope there's an exemption for homebrewers? Because that would still be €11.27 for 20 litres of 5% ABV beer. Here in Germany, if I go over my tax-free 2 hl p.a., I'd have to pay only €1.05 for 20 litres of 12°P beer.
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Yes. Home brewers have been exempt from paying duty since 1992, not that they bothered paying any before that, I'd imagine.
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Als antwoord op @thebeernut @der_ak en
When was the law requiring home brewers to pay tax introduced?
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Als antwoord op @larsga
When excise duty was introduced. There was no exception for home brewers until '92.
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Als antwoord op @thebeernut
Thanks, but when was excise duty introduced, then? (Tried googling, did not find. Trying to work out if it had an impact on Irish farmhouse brewing.)
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Als antwoord op @larsga
Wikipedia suggests excise duty was first levied in 1643.
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Als antwoord op @thebeernut
Whoa. Thank you! In other words: yes, it might well have been a factor.
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It used to be a malt tax. Malt easier to measure back then than OG or ABV. The Irish especially resented it so found they could substitute up to a third of malt with cooked barley for porter and up to two thirds for single malt whisky. Whence dry stout and pure potstill whiskey
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