Tax increaseEndedSocial security and healthcareNational

Social security contribution on spirits raised to €0.16 and annual indexation of alcohol duties

Article 16 of the 2009 Social Security Financing Act raises from €0.13 to €0.16 the rate of the social security contribution on alcoholic beverages above 25% ABV (Article L. 245-9 of the Social Security Code). It provides that this rate, as well as the excise duty on alcohol (Articles 402 bis and 403 of the General Tax Code), the duty on wines, ciders and perries (Article 438) and the specific duty on beer (Article 520 A), are raised every 1 January in line with the consumer price index excluding tobacco of the year before last. It also reallocates a larger share of tobacco duties to social security.

Measure originators

InitiatorGVT

Roselyne Bachelot-Narquin

Gouvernement

InitiatorGVT

Éric Woerth

Gouvernement

Amendment authorDR

Yves Bur

Droite Républicaine

Impact on public finances

Brings in 95 m €/yr2009 estimate · Several administrations

Source of the estimate: Sénat, rapport n° 83 (2008-2009) de M. Alain Vasselle sur le PLFSS 2009, tome VII (examen des articles), article 15 (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date

1 January 2009

Measure impact

Producers and importers of beverages above 25% ABV pay a contribution whose rate rises from €0.13 to €0.16 per decilitre of pure alcohol. Duties on spirits, wines and beers are indexed annually on inflation excluding tobacco, affecting consumer prices. The rate was later raised sharply in 2012 and the indexation rule changed.