Page 12 - Craft Beer and Independent Microbreweries in Ireland 2018
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Executive Summary

      1.     Introduction

      1.1    Purpose and Scope
      This report was prepared on behalf of Bord Bia and the Independent Craft
      Brewers of Ireland (ICBI).  It is the fifth such study commissioned by the
      ICBI, following publication of an initial study in 2014 and update studies
      in 2015, 2016 and 2017  .The findings of the first study contributed to the
      government decision in Budget 2015 to raise the production ceiling below which
      microbreweries can avail of excise duty relief, from 20,000 to 30,000 hectolitres.
      In the 2016 Budget, excise tax relief was made available upfront instead of on a
      rebate basis. This was an issue highlighted in the 2015 report.

        The purpose of the current study was to:

         •   Provide an update on the development of the independent micro-brewing
            industry In Ireland; and

         •   Review the contribution that it is making to the economy;

      The focus of this report is on the independent microbrewing sector in the
      Republic of Ireland. An independent microbrewery is defined as one that falls
      within the definition adopted in legislation for determining whether a brewery
      is eligible for a reduced rate of excise duty.    In essence, an independent
      microbrewery is one which is not under the legal or economic control of any
      other brewery and has a total output of beer not exceeding 40,000 hectolitres.

      In this context, it should be noted that the sector coverage employed in this
      report differs from that of previous reports mentioned above in that, previously,
      non-independent microbreweries were included. As a result, and because some
      changes to the report methodology were also made, the data presented in this
      report are not comparable to data from previous reports.

      1 The Development and Economic Impact of Microbreweries in Ireland. Bernard Feeney for the ICBI, August 2014.
      Craft Beer and Microbreweries in Ireland, 2015. Bernard Feeney for the ICBI, August 2015.  Craft Beer and Micro-
      breweries in Ireland, 2016.  Bernard Feeney for Bord Bia and the ICBI, August 2016. Craft Beer and Microbreweries
      in Ireland, 2017.  Bernard Feeney for Bord Bia and the ICBI, September 2017
      2  Breweries with a total output of 40,000hl or less are eligible for the tax relief.
      3  See Revenue Commissioners PN 1888. Relief from Alcohol Products Tax for Beer Produced in Qualifying Micro-

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