205 Deputy Caoimhghín Ó Caoláin asked the Minister for Finance when the review of the excise duty payable for licences for on-trade and off-licence sales of alcohol products which he announced on 7 December 2010 will be commenced; the terms of reference for the review; and if he will make a statement on the matter. [3926/11]

As announced in my Budget Statement on 7 December 2010, a review will be undertaken of the excise duty payable for licences for on-trade and off-licence sales of alcohol products during 2011 to ensure that the system is transparent and fair. No terms of reference have to date been drawn up.