The effects of alcohol on health: the truth from the lies!

Like the price of tobacco, the price of alcohol is a determining factor in consumption, and the government can exercise control simply by raising taxes. This is why a very high tax on prepared drinks (mixed alcoholic drinks or mixed alcoholic and non-alcoholic drinks) was introduced in 1996 to curb the consumption of these products, which are considered to be targeted at young people. People. This tax for the benefit of the National Health Insurance Fund has proven to be very effective: the consumption of these drinks is very low and the return on this tax is very low.

Generally, alcoholic beverages are taxed in an extremely variable manner depending on the type. Taxation consists of VAT and excise duty (which depends on the volume of the drink for still wine, i.e. without bubbles, sparkling wine, cider and intermediates, and which depends on the degree of alcohol for beer, spirits and premixes). ), to which is added “social security contribution for drinks with an alcohol content over 18°.” Table 2 presents the taxation of alcohol and alcoholic beverages applicable to 1^uh January 2024. To compare excise tax amounts, it is necessary to indicate the alcohol level of taxed drinks by volume consumed. For 10 grams of pure alcohol, the excise tax varies greatly: a glass of wine of 10 liters is taxed at 0.405 euro cents, and 3 liters of spirits with a strength of 40°, containing 1.2 liters (3 liters * 40%), therefore 9.6 grams ( 1.2 cl*8) of pure alcohol are taxed at 22.4 euro cents (18.6652*1.2). In 2022, still and sparkling wines accounted for 53% of alcohol consumption and 3% of excise taxes on alcoholic beverages, beer accounted for 25% of consumption and 31% of excise taxes, spirits accounted for 21% of consumption and 65% of excise taxes, and intermediate products 1.4% of consumption and 2% excise taxes. So, for the same gram of alcohol spirits are taxed 54 times more than wine, and beer and intermediate products are taxed 22 times more than wine.. If all alcoholic drinks were taxed in the same way as spirits with an equal amount of pure alcohol, the excise tax would generate €9.3 billion in 2022 instead of €3.5 billion. Harmonizing the taxation of alcoholic beverages would be both an excellent public health measure and a good measure for replenishing public coffers.