Figures from the Irish Brewers Association show that the Exchequer's take from beer taxation fell by 5% last year compared with 2002.
Excise receipts from beer sales fell from €477m in 2002 to €452m in 2003. The total tax returns from beer (excise and VAT) came to €940m in 2003, according to the association.
It says that at the end of 2003, the average price of a pint of draught stout was €3.42, of which the publican received €1.50, the Government €1.07 and the brewer €0.85.
The association says Ireland has the highest rate of tax on beer 'by far' in Europe, with only Finland and the UK getting near the Irish rate.
It says consumption of beer peaked in 1999 at 24 million litres of pure alcohol equivalent. The Revenue noted a fall of over 5% in consumption between 2002 and 2003, with consumption continuing to decline in 2004.
