Statistical processing

Source data

Data on the sale of alcohol and tobacco, in the form of tax revenue, is retrieved from the Danish Ministry of Taxation. The estimations of pure alcohol relies on the tax authorities' assessment of the specific tax classes' average alcohol percentage.

Frequency of data collection

Yearly.

Data collection

Data for this statistics is collected from administrative registers with the Danish tax authorities.

Data validation

Data validation is primarily conducted by the tax authorities. If there are movements in the data out of the ordinary, then the data is investigated before calculations are made. The statistics is not revised as a starting point.

Data compilation

On the basis of the Danish Ministry of Taxation's yearly tax revenue from the sale on alcohol and tobacco to the retail trade, sold quantities are estimated on the different types of alcohol and tobacco in accordance with the tax authorities' classes of taxation.

The quantity of pure alcohol is estimated on different types:

• For beer the estimation of pure alcohol sold directly is based on the tax revenue and the applicable tax, while calculations on quantities of beer and lager equivalents, which illustrates the sale in a more straightforward manner, is calculated based on the estimated average alcohol percentage in the sold beer and the alcohol percentage in a lager equivalent on 4.6 pct.
• For wine the estimation of quantities sold directly is based on the tax revenue and the applicable taxes, while the estimated sold quantity of pure alcohol is founded on assumptions about the average alcohol percentage for wine in different tax classes.
• For spirits the estimated quantity of sold pure alcohol directly is based on tax revenue and the applicable tax, while the sold quantity of spirits is calculated based on the bannered volume (banderolerede volume). The reimbursed taxes, which are subtracted from the tax revenue in the tax authorities' data according to the moderation scheme, is added back to the data in order to avoid that the sale is underestimated.

The sale of tobacco is not recalculated, but in strict accordance with the tax authorities' classes of taxation.

Adjustment

No corrections of the data are made beyond what has already been described under Data validation and Data treatment above.