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The Irish laws governing taxation on beer, including where the various tax breaks are applied and to what, are largely controlled by European law. Specifically, Directive 92/83/EEC allows member states to grant up to 50% excise duty relief on brewers producing up to 200kHL of beer annually, and allows for extra-low rates of excise duty on beer below 2.8% ABV.
The European Commission is now proposing a revision of these rules, in a way likely to have a significant impact on the craft drinks industry in Ireland. Proposal for a Council Directive amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages aka COM(2018)334 can be downloaded from this page, along with associated impact assessment documents.
Three particular proposals are of note:
- An increase in the threshold for low-strength beer duty from 2.8% ABV to 3.5% ABV
- The creation of a pan-European certificate for independent microbreweries to assist with claiming the lower rate of duty in other member states
- The extension of the microbrewers' duty cut to cider makers.
Of these, the final one is perhaps the most impactful and is something that Beoir and Ireland's cider producers have been calling for for several years. The Commission's proposal sets a limit of 15khL of cider to avail of a maximum 50% excise duty cut.
Feedback is being sought on the proposals from anyone interested (link). The closing date is 20th July 2018. For its part, Beoir welcomes the proposals and will be requesting that they be implemented.
Show support for your local brewer!
The second annual Indie Beer Week begins on Friday 22nd June and runs through to the following weekend. This is an initiative by the Independent Craft Brewers of Ireland and is made up of a series of events all across the country. 28 independent Irish microbreweries are involved, from Kinnegar to Black's of Kinsale and Bridewell to O Brother.
There will be tours, talks, tastings and tap takeovers, with many of the breweries opening their doors to the public and offering a rare glimpse at their processes.
For a full list of events, see the Indie Beer Week calendar, and follow the week on Twitter, Facebook and Instagram for live updates. And most importantly, go to your local events and bring a craft-curious friend!
2018 is the seventh consecutive year in which Beoir has chosen a Beer of the Year and two runners-up. As always, the net is cast as widely as possible, with votes coming in from Beoir members all over Ireland, and abroad, and beers selected purely on merit alone, regardless of style, strength, availability or brewery size or ownership. The only criteria is that beers be brewed in Ireland and commercially available during the previous twelve months. It is the purest impression possible of what the discerning drinking public appreciates in Irish beer.
This year a total of 107 different beers received a preference from the voters. From this a top three was chosen mathematically and for the second year running the highest-scoring brewery overall was awarded the best brewery prize.
2018 Beer of the Year
Saturate
a double IPA by Whiplash Beer, of no fixed abode
It has been a momentous year for Whiplash, beginning of course with it winning Beoir's 2017 Beer of the Year for a previous double IPA, Surrender to the Void. Since then there have been no fewer than five new beers in the same style using different hop combinations. Despite this variety, quadruple-dry-hopped Saturate won drinkers' hearts, topping the table by the highest margin in the history of the competition. The recipe showcases Mosaic hops, employing 20g of hops per litre of beer, and captures their tropical essence perfectly.
Late 2017 saw Whiplash move from its usual headquarters at Rye River and become fully independent, with co-owners Alex and Alan making the project their primary occupations. Alex is working temporarily at Larkin's Brewery in Co. Wicklow, and it's expected the next batch of Whiplash beers will be from there.
1st Runner-Up
Ambush
a pale ale by Trouble Brewing, Kill, Co. Kildare
Despite a number of near misses over the years, and some very deserving beers, this is the first time Trouble Brewing has featured in the Beoir awards. Ambush's success is a combination of persistence, fashion and of course sheer beer quality. Version 1.0 arrived in early 2017 and two further numbered editions were to follow, all excellent, before the brewery settled on the recipe which is now regularly available, on draught and in cans.
There's a nod to the New England style in here, with its cloudy appearance, soft texture and low bitterness. It avoids the extremes, however, keeping everything fun, juicy, and very drinkable.
2nd Runner-Up
The Hare & The Hag
an Irish coffee stout by
The White Hag Brewery, Ballymote, Co. Sligo and
Kinnegar Brewing, Letterkenny, Co. Donegal
At the 2017 Alltech Brews & Food Festival, Kinnegar and The White Hag shared a stand and launched this collaboration beer, brewed on the White Hag kit and presented as the first in a North-Western collaboration series. Though there's nothing new about putting coffee in stout, or ageing it in whiskey barrels, and certainly nothing new about serving it nitrogenated, the combination of these elements here is greater than the sum of its parts. It's smooth without being dull; warming without being boozy and flavoured without being a gimmick.
Of course, as a special edition beer, it may never return to draught again. There might still be a rare bottle or two around, however.
The Oliver Hughes Award for Best Brewery
Whiplash Beer
no fixed abode
OK, so it's not a brewery as such. Recently, Whiplash has produced beers at Rising Sons in Cork and Boyne Brewhouse in Drogheda, as well as its original home of Rye River. We've had collaborations with Galway Bay (Ireland), Max Lager's (USA) and Beerbliotek (Sweden). Though pale 'n' hoppy is the principal specialism, with a significant portion of recent output being double IPAs, 2017 saw the first Whiplash Berliner weisse and its first quadruple. A black IPA is apparently in the tanks for early 2018 release.
Though Saturate (above) garnered far and away the most votes, the other double IPAs scored highly too, indicating that Whiplash is very much in tune with what the Irish beer enthusiast enjoys drinking.
Thanks as always to everyone who voted, and congratulations to all the winners.
Beoir performed the judging at the 2018 Cask and Strange Brew Festival in Cork which takes place at the Franciscan Well each year. The judging was performed on Saturday, January 27th between 1pm and 5:30pm and 30 beers were judged in total on the day. I should say that not every beer at the festival could be judged, only those that were available to judges on Saturday during the judging period. Most beers that were running out on Thursday and Friday were bottled for judging but some were missed. Likewise, a few beers were not tapped until after judging was complete but overall, these winners represent the best beers available on the day.
We also had some audience interaction this year. I performed a talk on how to judge beer to seven audience members. Six of these stuck around to help judge the Strange Brews category. The strange brews category included everything in the specialty category and also any kegged beer that was on. They judged the available beers at that time which totaled five out of the eight beers entered in that category. I'm happy to report that our fledgling judges managed to pick the same top three beers as our experienced judges up until this point.
So now to the results. The overall top three beers were announced on Twitter that evening.
Category Winners 2018
- Stout / Porter - Brehon – Shanco Dubh Porter & YellowBelly Dark Abbey
- Pale Ale / Lager - White Hag – Bran & Sceolan IPA & Yellowbelly - Citra Pale
- Dark Ales - Barrelhead – Amber
- Specialty - West Kerry – Barrel Aged Winter Ale
- Strange Brews - West Kerry – Barrel Aged Winter Ale & 9 White Deer - Mexican Imperial Stout
The act of including the kegged beers in the competition led to an interesting result. Only two kegged beers were entered and because there were a number of joint places, 8 beers ended up in the final instead of 5, one of which was kegged.
- 9 White Deer - Mexican Imperial Stout (keg)
- White Hag – Bran & Sceolan IPA
- Yellowbelly - Citra Pale
It's worth saying that even though the winning beer was actually served from a keg instead of a cask, I think the judges agree that it probably would have won if it were served on cask anyway. In fact, it would likely be even better on cask.
The beer is simply stunning and 9 White Deer deserve all the credit for brewing it. It's officially called Imperial Stag and it's a whopping 13.5% beer that was brewed as a 75 litre pilot batch. I think it's safe to say that this will now be scaled up to a full size batch. You can read more about the beer here.
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