"Tube":fzqpw5xv wrote: €160 per keg of 4.3% "premium" lager.
Of the €1.83 per pint from the brewery, 38c in excise goes to taxman.
Of the €5 charged by the publican, 93c is VAT to the taxman.
So:
Brewery: €1.45
Taxman: €1.31
Publican: €2.25
For micro beer of the same 4.3% abv:
Brewery: €1.66
Taxman: €1.10
Publican: €2.25[/quote:fzqpw5xv]
The numbers are more fun on the US system where you have a mandatory "distribution" tier in there also siphoning off the profits.
The really fun numbers appear when you're a brew pub and you are both the brewery and the publican at the same time. (It's obvious why Porterhouse as a brewery-only operation died out but flourished as a Brewpub.- Especially if you factor in economies of scale by having one brewery and then distributing to each pub in an almost "tied" sort of way.) This also clarifies the desire for the major UK pub companies to hold onto the tie with an iron-clad fist.
Taxman €1.10
Brewery/Publican €3.91 (or less if you charge less for your own beer than for the macro stuff)
Laws that are friendly to Brewpubs are good for a thriving local beer scene.
Shane,
Let's see those numbers of yours broken out again, if you're a theoretical 100% export brewery bottling your own product. (I'm just curious how the tax advantage and higher per-unit price looks on paper.)
