New bill: one beer excise rate based on alcohol content

28 September 2021

State Secretary Hans Vijlbrief (D66) today presented a bill that will amend the Excise Act on two points.

Firstly, the base for calculating the beer excise duty will be changed from degrees Plato to alcohol content (€7.49 per hectolitre per volume percent alcohol). Secondly, the reduced rate for small breweries will be abolished. Both changes will come into effect on January 1, 2023.

The change to a levy based on alcohol content means a simplification for Customs because the alcohol content is easier to find out than the Plato content. By switching to alcohol content as the taxable amount, the number of tariffs can be reduced to one.

The government also proposes to abolish the current reduced rate for small breweries. Obviously, the small breweries are against this proposal. They have started an action against the bill. On the other hand, other sector parties expressed support for a level playing field. Taxing alcohol should not depend on whether the alcohol comes from a large or a small producer.

Source: tweedekamer.nl.

News

• Dutch minors are excessively exposed to alcohol advertising (11 Apr 2024)
• The game the alcohol industry played with the Dutch National Prevention Agreement (12 Mar 2024)
• House of Representatives adopted motion asking mapping advertising restrictions and bans (5 Mar 2024)
• Controversial choice of Heineken as sponsor of '750th Anniversary Amsterdam' (27 Feb 2024)
• Dutch adults drink non-alcoholic drinks, especially in addition to alcoholic drinks (14 Feb 2024)
• RIVM: Prevention Agreement does not help enough to achieve alcohol targets (17 Jan 2024)
• More points where you can purchase alcohol? (11 Dec 2023)
• Groningen will ban alcohol advertisements in public spaces (22 Nov 2023)
• House of Representatives approved excise duty increase of 8.4% (31 Oct 2023)
• Alcohol ban can solve problems surrounding Dutch football hooliganism (29 Sep 2023)
• Dutch teens are – compared to adults - better informed about the risks of alcohol (26 Sep 2023)
• Alcohol and Cancer campaign (3 Jul 2023)
• Heineken adjusts advertising posters because models look too young (2 Jun 2023)
• Crate beer on offer 35% more expensive since stunt ban (31 May 2023)
• Holland Heineken House is now a thing of the past (7 Apr 2023)
• Heineken approved new sub-brands of Amstel Beer in Russia (7 Mar 2023)
• Heineken still invests in Russia (21 Feb 2023)
• Heineken CEO sows doubts about the relationship between alcohol and cancer (16 Feb 2023)
• Large majority of Dutch adults in favour of alcohol advertising ban (16 Nov 2022)
• NGOs concerned about ‘buy now, pay later’ apps for online alcohol purchases (5 Nov 2022)
• Dutch State Secretary stops Alcohol Table (12 Oct 2022)
• Alcohol in almost one-fifths of videos that teen sees on TikTok (31 Aug 2022)
• Online stores breaking ban on high discounts (3 Aug 2022)
• Dutch Advertising Code Committee: Heineken promotes excessive alcohol consumption (12 Jul 2022)
• “If it's up to politics, we'll keep drinking” (21 Mar 2022)
• Dutch cabinet lifts most remaining coronavirus restrictions (15 Feb 2022)
• Thirty alcohol experts criticise ‘champagne hairdresser’ plans (28 Jan 2022)
• As of tomorrow most venues open until 10 PM (25 Jan 2022)
• Catering venues will remain closed for at least another ten days (14 Jan 2022)
• Senate approves excise bill (21 Dec 2021)
• Complete lockdown in The Netherlands (18 Dec 2021)
• New Cabinet will relax Alcohol Act in shopping areas (15 Dec 2021)
• As of 2024 beer excise based on alcohol content (7 Dec 2021)
• Minors see fewer alcohol spots on television, but are still reached by alcohol marketers (3 Dec 2021)
• As of Sunday lockdown from 5 PM to 5 AM (26 Nov 2021)
• Extra corona measures for three weeks: catering venues closed at 8 PM (12 Nov 2021)
• Corona entery pass obligatory for outdoor areas of catering venues (2 Nov 2021)
• New bill: one beer excise rate based on alcohol content (28 Sep 2021)
• Number of children with alcohol poisoning dropped during lockdowns (10 Sep 2021)
• Less lager, but more alcohol-free beer and more craft beer (25 Aug 2021)
• New edition of the '7 Key Messages of the Alcohol Industry' (3 Aug 2021)
• New corona measures for catering sector and events (9 Jul 2021)
• Study into the feasibility of implementation of the MUP in the Netherlands (6 Jul 2021)
• New Alcohol Act comes into effect today (1 Jul 2021)
• Catering venues are allowed to be open regularly; alcohol ban lifted (18 Jun 2021)
• Third step of the reopening plan: 5 June (28 May 2021)
• Restaurants and cafes may serve outdoors (20 Apr 2021)
• Inventory of possible next steps towards the ambitions for 2040 (6 Apr 2021)
• Parliament approves new Alcohol Act (15 Dec 2020)
• Dutch Ministry of Health just started the 'Dranquilo' campaign (11 Dec 2020)
• Unique research shows that Dutch young people are often confronted with alcohol marketing (14 Nov 2020)
• GBD-study estimates the number of alcohol related deaths in the Netherlands at more than 8,300 (10 Nov 2020)
• National Alcohol Action Week 'Sees drinking, does drinking' in the Netherlands (3 Nov 2020)
• Brewers launch Advertising Code for Alcohol Free and Low Alcohol Beer (16 Oct 2020)
• Rutte: Cafes, bars and restaurants closed and an alcohol ban as of 8:00 PM (13 Oct 2020)
• Diageo starts national DRINKiQ campaign for students (30 Sep 2020)
• Largest Dutch webshop: sorry, no alcohol anymore (9 Sep 2020)
• Alcohol consumption of young people in the Netherlands stabilized; concerns about the consequences of drinking non-alcoholic beer (30 Jun 2020)
• There will be no Holland Heineken House at the Olympic Games next year (23 Jun 2020)
• Advertising of Dutch gin at the expense of the EU (9 Jun 2020)
• A minimum price for alcohol leads to fewer alcohol problems (12 May 2020)
• Dutch start easing coronavirus restrictions (7 May 2020)
• Alcohol policy measures can contribute to controlling healthcare costs (22 Apr 2020)
• Beer sales in the Netherlands dropped by 36% due to corona measures (14 Apr 2020)
• Physicians find it difficult to discuss substance use by colleagues (3 Apr 2020)
• No Holland Heineken House at the Olympics in Tokyo (17 Mar 2020)
• 41% Dutch adults are sticking to one alcoholic drink a day (11 Mar 2020)
• Dutch doctors can contribute more to tackling the alcohol problem (26 Feb 2020)
• Majority social influencers post about alcohol, 1 in 5 are branded posts (22 Jan 2020)
• Brewers reward heavy drinking students (3 Dec 2019)
• Dutch Cabinet presents amendment proposal to the Alcohol Licensing and Catering Act (15 Nov 2019)
• Dutch Bank ASN bans alcohol producers and retailers (12 Nov 2019)
• Alcohol ban Ajax-Chelsea worked well (24 Oct 2019)
• The sale of alcohol will be limited in Amsterdam during Ajax vs Chelsea (19 Oct 2019)
• Call to Dutch Olympic athletes: do not agree with the new deal between the Dutch Olympic Committee and Heineken (15 Oct 2019)
• National Prevention Agreement stifled by lobby of the food and alcohol industry (12 Apr 2019)
• Statistics Netherlands: excessive drinking decreased in 2018 (19 Mar 2019)
• Young people get alcohol easily (15 Mar 2019)
• Costs alcohol use in the Netherlands amounted in 2013 to 4.2 to 6.1 billion euros (24 Jan 2019)
• ER-visits: more alcohol intoxications and accidents with alcohol (17 Dec 2018)
• Heineken sticks to beer promotional girls (26 Nov 2018)
• National Prevention Agreement launched today (23 Nov 2018)
• Coalition parties criticize plans for smoking, drinking and obesity (1 Nov 2018)
• STAP fears that alcohol sales via bol.com may lead to greater alcohol consumption (4 Oct 2018)
• Sharp increase in amount of alcohol consumed by Dutch men (25 Sep 2018)
• Court: Youth club 't Waeske in Guttecoven responsible for the dead of a drunken teenager (25 Sep 2018)
• Criticism of new survey study on alcohol consumption and cancer (21 Sep 2018)
• No further drop in alcohol use pupils aged 12-16 (5 Sep 2018)
• Working conditions beer promotional girls still unsafe (3 Sep 2018)
• Youngsters under 18 can buy alcohol easily (23 Jul 2018)
• Heineken research confirms intimidation of African beer promotional girls (5 Jul 2018)
• Members bill to relax Alcohol Licensing and Catering Act (6 Jun 2018)
• No Heineken beer in the townhall Weststellingwerf? (4 Jun 2018)
• Amsterdam gets tough on drunken tourists (31 May 2018)
• Heineken removed from a sustainable equity fund (23 May 2018)
• Dutch sports clubs sell alcohol to underage kids (1 May 2018)
• Heineken exploits the weakness of the Dutch advertising code (1 May 2018)
• Heineken launches investigation into promo girls sexual harassment (20 Apr 2018)
• Promotional girls Heineken subject of motion of Dutch Parliament (10 Apr 2018)
• KNVB lifts ban on drinking beer in stands of professional football (9 Apr 2018)
• Fruit, veg and no alcohol is linked to fewer wrinkles in women: Dutch research (4 Apr 2018)
• Dutch government supports Heineken Rwanda with purchasing raw materials (30 Mar 2018)
• Heineken pulls 'Lighter Is Better' ad after rapper called it racist (27 Mar 2018)
• Heineken’s promotional girls sell beer with their bodies (24 Mar 2018)
• Dutch employers want to test workers for alcohol (7 Mar 2018)
• Cabinet Rutte III targets problematic alcohol use alongside obesity and smoking (7 Feb 2018)
• Light alcohol consumption also increases the risk of breast cancer (6 Feb 2018)
• Last year almost 25,000 alcohol related ER visits (30 Nov 2017)
• Alcohol Marketing on Social Media (28 Nov 2017)
• The beer bike can be banned from central Amsterdam, judges say (1 Nov 2017)
• State Secretary Blokhuis responsible for alcohol policy (26 Oct 2017)
• STAP: Limit festival goers to two alcoholic drinks a time to stop under-18s drinking (3 Aug 2017)
• Advertising Code Commission rejects complaint STAP about nude in beer commercial (7 Jun 2017)
• Statistics Netherlands: Over 60% of adults drunk in 2016 more than the Health Council advises (23 May 2017)
• More young Dutch with fake IDs end up at HALT (24 Apr 2017)
• A ban on alcohol sales at Schiphol? (4 Apr 2017)
• Amsterdam to expand ban against drinking booze on the street (14 Mar 2017)
• MP will introduce bill in order to liberalize alcohol sales (11 Mar 2017)
• Majority in the Dutch Parliament adopted four motions regarding alcohol policy (1 Mar 2017)
• Criticism of EUCAM on research commissioned by STIVA (9 Jan 2017)
• Extra excise duty on sparkling wines abolished (20 Dec 2016)
• Van Rijn: Excise up and decrease availability of alcohol (16 Dec 2016)
• Netherlands must grasp the opportunity to strengthen European legislation on alcohol marketing (5 Dec 2016)
• Health-related Organizations launch Alcohol Manifesto (1 Nov 2016)
• 6,100 people last year in ER for alcohol intoxication (27 Oct 2016)
• Iris Care wants ban of alcohol sales in supermarkets (25 Oct 2016)
• Dutch Institute for Alcohol Policy STAP: “Beer is too cheap” (21 Oct 2016)
• Well educated pensioners more likely to drink too much: survey (20 Aug 2016)
• New study supports link between alcohol advertising and adolescent drinking (3 Aug 2016)
• STAP hopes that new verdict will stop alcohol deregulation pilot (30 Jul 2016)
• More drunk drivers sent on alcohol awareness course (25 Jul 2016)
• Alcohol and tobacco easy to buy for underage teens, says new study (6 Jul 2016)
• Reaction to F1 and its Heineken sponsorship deal (14 Jun 2016)
• De Bruijn: Online alcohol marketing linked to drinking among European teens (26 May 2016)
• Emergency room docs fed up with drunk, aggressive patients (25 Apr 2016)
• Hospital Amsterdam rings alarm bell on drunken patients (16 Apr 2016)
• Uncontrollable expansion of alcohol selling places will go on, despite verdict of a regional Court (7 Apr 2016)
• Dutch government gave a grant of € 6.6 million to Heineken for ‘development aid’ through trade in Africa (23 Mar 2016)
• Alcohol industry sows doubts on new Dutch alcohol guideline (21 Mar 2016)
• CBL and Jumbo formed cartel against Ageviewers (9 Mar 2016)
• Over 900 Dutch minors hospitalized because they had drunk too much (8 Mar 2016)
• Dutch State Secretary warns municipalities not to participate in ‘alcohol-blurring-pilot’ (18 Jan 2016)
• New year’s eve: More people in emergency department due to alcohol intoxication (3 Jan 2016)
• Municipalities should do more to stop ‘all you can drink’ parties (29 Dec 2015)
• Dutch TV commercial for alcohol free beer legally classified as alcohol commercial (17 Dec 2015)
• Compliance with the age limit only 30.2% (15 Dec 2015)
• Chilled beer in supermarkets near milk and fruit juices contrary to the law (16 Nov 2015)
• New advice Dutch Health Council: "Don't drink alcohol or drink no more than one glass daily" (5 Nov 2015)
• Liquor stores battling supermarkets for booze buyers (23 Oct 2015)
• Ageviewers removed from Dutch market (26 Sep 2015)
• Bar closing hours across the Netherlands (10 Sep 2015)
• Drinking water doesn't prevent a hangover, Dutch study says (29 Aug 2015)
• European FASD campaign competing for the NRC Charity Award (11 Aug 2015)
• Almost one in five Dutch pregnant women uses alcohol (29 Jul 2015)
• Compliance with legal age limit now 21.5% (20 Jun 2015)
• NGOs resign from health forum as commission ignores member state and European parliament calls for alcohol strategy (3 Jun 2015)
• Pubs losing popularity despite hospitality growth (29 May 2015)
• 600 Dutch teenagers fined for drinking alcohol (14 May 2015)
• Buying alcohol in the Netherlands is child’s play (17 Apr 2015)
• Later closing times in Amsterdam, 34% more alcohol related injuries (13 Mar 2015)
• Beer bikes must be less of a nuisance: Amsterdam mayor (5 Mar 2015)
• Council of State: 'CBR may no longer order alcohol interlocks' (4 Mar 2015)
• Supreme Court: Alcohol interlock is punishment enough (3 Mar 2015)
• More young teens hospitalized after excessive alcohol use (16 Feb 2015)
• Halt Alcohol sanctioning programme not effective (3 Feb 2015)
• Dutch foreign aid used to subsidize Heineken in Ethiopia (31 Jan 2015)
• Member Thesis Committee: There is enough proof that alcohol has effect on adolescent brain (6 Dec 2014)
• Neuro-psychologist Sarai Boelema: no evidence that drinking teenagers perform worse (3 Dec 2014)
• Under-18s still able to buy alcohol and cigarettes in supermarkets (18 Nov 2014)
• Alcohol selling at petrol stations remains prohibited (22 Oct 2014)
• DWI down (10 Oct 2014)
• Successful conference on alcohol, health and policy (4 Oct 2014)
• Many late night cyclists break driving under the influence laws (25 Sep 2014)
• Alcohol usage teenagers age 12 to 16 plummets (8 Sep 2014)
• Free water a condition for festival licences: Amsterdam (27 Aug 2014)
• Fewer Dutch people drink and drive (5 Aug 2014)
• Councils lax in applying new drinking age laws, few fines so far (12 Jul 2014)
• Zero limit for driving under the influence of alcohol ánd drugs or of a combination of drugs (1 Jul 2014)
• Secretary of State will talk with Mayor of Terschelling about enforcement Alcohol Licensing and Catering Act (5 Jun 2014)
• 713 young people with alcohol poisonings in hospital (27 May 2014)
• 'Dutch drinks companies agree to warn pregnant women about risks' (29 Apr 2014)
• International conference Alcohol, Health and Policy (1 Apr 2014)
• Easy taking promotes easy drinking (27 Feb 2014)
• Criminal death former health minister Els Borst-Eilers (13 Feb 2014)
• Sales through the internet: Water-tight age validation at Dutch pickup points (5 Feb 2014)
• Utrecht council uses young teenagers to test compliance with new age-limit (15 Jan 2014)
• Amsterdam alcoholics paid in beer for collecting litter (6 Jan 2014)
• Mayor of Katwijk will not enforce new alcohol age limit (25 Nov 2013)
• Countdown begins to higher age limit to buy cigarettes, beer and wine (18 Nov 2013)
• More young people ended up in hospital due to alcohol in 2011 then in 2001 (11 Nov 2013)
• New European overview shows that alcohol age limit of 18 is widely accepted, but lacks compliance in many countries (30 Oct 2013)
• Brewers take action against beer tax (1 Aug 2013)
• Judges uphold ban on petrol station alcohol sales (18 Jul 2013)
• Dutch Senate adopts alcohol purchasing age of 18 (18 Jun 2013)
• Bar owners criticise campaign brewing group (7 Jun 2013)
• Research into failing alcohol marketing regulations affects policy (23 Apr 2013)
• Time restrictions on alcohol advertising did not reduce teenage exposure (27 Mar 2013)
• Alcohol use advice during pregnancy (5 Mar 2013)
• Purchasing ban alcohol and tobacco for under-18s from next year: minister (1 Mar 2013)
• Alcohol purchasing age will go up to 18 (29 Oct 2012)
• End of happy hours in sight - if the legal alcohol purchasing age remains 16 (15 Oct 2012)
• Europe is tackling public drunkenness and over-serving by better law enforcement (12 Sep 2012)
• Justice minister wants to make drug or alcohol testing possible in cases of violence (17 Aug 2012)
• MPs propose higher age limit (9 Jul 2012)
• European alcohol policy has failed (1 Jun 2012)
• Christian Democrats call for alcohol ban for the under-18s (31 May 2012)
• Senate adopts new alcohol law (26 May 2012)
• Dutch teens happy and mostly sober (2 May 2012)
• Higher VAT and taxes on alcohol (27 Apr 2012)
• More drunken teens are hospitalised (25 Apr 2012)
• No drinking during royal visit (6 Apr 2012)
• 'Explosive' increase in teenage girl drunks (23 Mar 2012)
• Netherlands: Calls for 50% increase in alcohol tax (16 Mar 2012)
• Everyone is insured for emergency care, even teen drunks: minister (12 Mar 2012)
• Drunken children 'should pay for their own treatment' (8 Mar 2012)
• Dutch cabinet to promote healthy choices (5 Mar 2012)
• Dutch Health Minister: Warning sign on alcoholic drinks (4 Feb 2012)
• KLM to resume inflight sales of liquor and tobacco (31 Jan 2012)
• Record alcohol abuse on New Year’s Eve (22 Jan 2012)
• On-the-spot penalty when taking alcohol tests (9 Jan 2012)
• Number of alcohol-commercials after 9 p.m. is trebled (27 Dec 2011)
• Police to get tough on drink-driving during the festive period (20 Dec 2011)
• 10-year-old becomes youngest child treated for alcohol poisoning (23 Nov 2011)
• Children acquire alcohol effortlessly during events (12 Nov 2011)
• Compliance with Alcohol Licensing and Catering Act seriously substandard (4 Nov 2011)
• Boozers drive Queen’s Day parties to suburbs (4 Nov 2011)
• Petrol stations to start selling beer and wine again (19 Oct 2011)
• Alcohol lock for Dutch drink drivers (5 Oct 2011)
• Dutch schools are choosing alcohol-free school parties more often (27 Sep 2011)
• STAP demands First Chamber of Parliament a quick consideration of the licensing act (12 Sep 2011)
• Alcohol on family-camp-sites obtainable for 15-year old youngsters (8 Jul 2011)
• The Netherlands gets a new Alcohol Licensing and Catering Act (30 Jun 2011)
• Price-actions for beer in the supermarket harmful for public health (7 Jun 2011)
• Violence committed under the influence of alcohol or drugs will be punished more severely (25 Mar 2011)
• Low compliance rates of legal age limits in the Netherlands (16 Dec 2010)
• Number of alcohol-intoxications in youngsters in the Netherlands keeps on growing (10 Nov 2010)
• More attention needed for the relationship alcohol and cancer (8 Sep 2010)
• New Alcohol Licensing and Catering Act rewards active municipalities (6 Apr 2010)
• New Alcohol Licensing and Catering Act has to come quickly (4 Mar 2010)