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.



Dutch Institute for Alcohol Policy STAP
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The Netherlands
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