Statistical presentation

Data description

The statistics contain information about the sale of alcohol and tobacco by beer, wine and spirits, respectively, as well as cigarettes, smoking tobacco, cigars and cigarillos.

The groupings of type of alcohol and tobacco follow the duty classes set by the tax authorities. In addition, statistics for liters of pure alcohol is estimated.

The statistics cover alcohol and tobacco traded in Denmark of which a tax is levied. Note that data on alcohol is corrected for the breweries' moderation scheme, which entails that reimbursed taxes which are subtracted from the tax revenue in the Danish Ministry of Taxation's data is added.

Classification system

Duty classes:

• Beer - duty per liter of pure alcohol
• Spirits - duty per liter of pure alcohol
• Wine - duty on end product (>6-15 pct. alcohol)
• Cigarettes - duty per cigarette and value-added tax on retail price
• Smoking tobacco - duty on coarse and fine cut tobacco
• Cigars - duty per cigarette and value-added tax on retail price
• Cigarillos - duty per cigarette and value-added tax on retail price

Sector coverage

Not relevant for this statistic.

Statistical concepts and definitions

Lager equivalent: Standard size e.g. for use statistics on sales of alcohol, defined as one beer with an alcohol percentage of 4.6.

Wine: Table wine and fortified wine brewed on grapes or other fruit with an alcohol percentage of up to 21.9.

Spirits: Beverages with an alcohol percentage of 22 and above.

Smoking tobacco: Fine and coarse-cut smoking tobacco. Smoking tobacco is subject to a different tax class than cigarettes and cigars, etc. Smoking tobacco is typically used in home-rolled tobacco products.

Moderation scheme: Scheme, where breweries that produce less than 200,000 hectolitres beer in a given year, are reimbursed a share of their paid taxes on beer in order to level out the terms of competition compared to larger breweries. These reimbursed taxes are subtracted from the tax revenue in the Danish Ministry of Taxation's data.

Statistical unit

Units of alcohol and tobacco.

Statistical population

The taxable sale of alcohol and tobacco (excl. chewing tobacco) from producer/wholesale to retail.

Reference area

Denmark.

Time coverage

The statistics covers the time period from 1921 and onwards.

Base period

Index: 2000 = 100.

Unit of measure

The statistics is calculated in volume. The sale of alcohol is calculated in 1000 liters and the sale of tobacco is calculated in million units for cigarettes, cigars and cigarillos, whilst smoking tobacco is calculated in tons. Indices are also calculated for the sale of alcohol and tobacco.

• Total liters (in total)
• Liter per person (pure alcohol)
• Total units (cigarettes, cigars and cigarillos)
• Units per person (cigarettes)
• Tons (smoking tobacco)

Reference period

The statistic refers to a given calendar year.

Frequency of dissemination

Yearly.

Legal acts and other agreements

Data is collected from another public authority in accordance with §6 in Act on Statistics Danmark, cf. statutory order no. 610 of 30th May 2018.

Cost and burden

The statistics is based on administrative data. Thus, there is no direct reporting burden related to the estimation of this statistic.

Comment

Further information about the sales of alcohol and tobacco can be found on the statistics' subject page or by contacting Statistics Denmark.