Irish excise second highest in Europe.

The research by economist Tony Foley has found that Ireland's beer excise is the third highest and more than 11 times that of Germany.

According to the International Comparisons of Irish Alcohol Excise Taxation in the European Union report, Irish consumers pay the most excise on wine in the EU – while 15 countries pay none at all.

Excise tax on spirits here is 10 percent higher than in the UK.