THE Budget in three days' time - a sobering thought. We wine drinkers will listen tensely, as we do every year, hoping to hear the blessed words: "Duty on wine: no change" - at which point our cup runneth o'er with craven gratitude. We may even open a modest bottle to celebrate the fact that our dear government is leaving us alone, when we should be hurling wine glasses at the wall out of frustration that the present level of taxation on wine in this country is outrageous.
Remember harmonisation, the great buzz word heralding the Single Market three whole years ago? What harmonisation? In Ireland we pay duty of £1.61 on every bottle of wine we buy. In Britain, the rate is £1.05 per bottle, in Denmark 52p, in Holland 30p, in Belgium 22p, in France 2p. Among the six other members of the original 12, it is zero. Since the Single Market was introduced, there has been not a single move downwards in the direction of our European neighbours: only upwards, with a 5.4 per cent increase in January 1994.
With VAT on wine at 21 per cent (compared with 17.5 per cent in Britain), this effectively means there is no such thing a cheap but good quality wine in this country. The £3.99 bottles that star, week after week, in British newspapers have a starting price, here, of £4.99 or more. Even at £4.99, the term "good value" (which we tend to swallow out of desperation) is questionable. Look at the arithmetic on a £5 bottle. Excise duty, £1.61, and VAT, 87p, together add up to £2.48 - almost half the total. That leaves only £2.52 for the wine itself and traders' margins which, incidentally, have been squeezed to an all time low.
What is the net result? First, that more and more wine buyers are flooding north to buy the permitted five cases for personal consumption at prices substantially lower than in the Republic a tend our government, thus deprived of a huge, juicy chunk of revenue, would he wise to note.
The second implication, for those unable (or too patriotic?) to travel and import is that, thanks to our blockbuster tax, quality comes at a price. With a miniscule handful of exceptions, the base price of a tolerable bottle is £5. If you can jump up to £8-9, the quality should be markedly better, and the cheering news for big spenders is that, at £10-£12, our monstrous taxes dwindle significantly in proportion to the value of the wine in the bottle. Only at this level is it possible to find outstanding wines at prices no higher (sometimes even lower) than in the UK. And only if you are buying table wine. Irish tax on fortified wine is £2.34 a bottle (compared with £1.40 in Britain). As for sparkling wine, it's a wonder we ever drink the stuff at all when a whopping £3.23 duty per bottle (compared with £1.50 in the UK) is built into its price.
THIS week, I asked six wine merchants new to the column to nominate an outstanding example of quality in each of these three prices bands, so that at least our money might be wisely spent. But maybe not that wisely. There are no two ways about it: Irish wine taxation is too high to make good sense.
If the arguments about wine for health and wine with a meal at home as a happy alternative to drink driving aren't enough to impress our chicken livered legislators, the impact of high drink prices on Irish tourism should be. Restaurant bills in Ireland are expensive partly because wine is so expensive - which leaves visitors with a distorted, damaging notion that this is a costly country overall. Can we really afford that?
MORTON'S, RANELAGH
1) Montecillo Rioja 1991 (£6.29). A nicely balanced Rioja with a touch of old wood and a certain softness, from a bodega owned by Osborne, the sherry people.
2) Dal Cero Lugana 1994 (£9.85). A delicate and aromatic white with underlying richness and great concentration of flavour, made from 100 per cent Trebbiano di Lugana on a small estate on the shores of Lake Garda.
3) Mazurd Cuvee Mazurka 1988 (£10.95). A soft yet powerful Rhone red, perfect for drinking now. As you watch the last glow of the embers after a good meal, you'll remember this wine and sleep peacefully! says Eric Morton.
KARWG'S WINE
WAREHOUSE, CORK
Barone Cornacchii
Montepulciano d'Abruzzo 1993 (£5.50). Made from the gutsy Montepulciano grape in the par of Italy many see as offering the best bargains in the wine world - a big, full bodied red at an irresistible price. (See Bottle of the Week.)
2) Panizzi Vernaccia di San Gimignano 1994 (£8.20). Tuscany's best traditional white wine full flavoured but with a nutty, almond softness, this version made in stainless steel, so no overpowering oak.
3) Domaine Santa Due Gigonda 1991 (£11): A super example of plummy big Gigondas from the Southern Rhone from one of the area's most highly rated producers lovely aromas of chocolate cedar and herbs and fruitcake like flavours.
BEST CELLARS
(Wine by the case, mixed if you like, (01) 494 6508)
(1) Domaine des Aspes Merlot 1993 (£7). Awarded the top, three star rating in Le Guide Hachette des Vins 1996, the French wine drinker's bible; full of rich, black cherry fruit and nice body highly gulpable and brilliant value.
(2) Domaine des Aspes Viognier 1993 (£9). From the same Languedoc producer, a lovely white with musky apricot and hazelnut nuances wrapped up in tons of fruit laden flavour deliciously different and a good example of why Viognier is winning over so man Chardonnay weary wine drinkers.
(3) Moulis Chateau Biston Brillelle Cru Bourgeois 1989 (£11.50): Best Cellars's most popular red wine - "A wonderful, dense, textured red that is now fully mature and a joy to drink," says Ronan Foster. "A bottle of this with a nice piece of beef and you need no other comfort."
THE WINE CENTRE, KILKENNY
(1) Oxford Landing Chardonnay 1994 (£5.99). A typical rich Australian Chardonnay, with abundant fruit, some oak and an excellent, dry finish.
(2) Dufouleur Saint Amour 1992 (£7.29). One of the most delightful wines of Beaujolais light fruity and smooth but with great length - perfect either to drink on its own or with a meal.
(3) Chateau Musar 1988 (£10.49). The Lebanon's best known wine a rich, full bodied blend of Cabernet Sauvignon, Syrah and Cinsault with a superb flavour, lovely to accompany a steak.
PALETTE, BLACKROCK
(1) Val D'Orbieu Cabernet Sauvignon Vin de Pays D'Oc 1993 (£5.99). A classic example of a New World style of wine from the south of France. Lively, fresh blackcurrant fruit flavours - excellent value for money.
(2) Allen Family Gewurztraminer 1992 (£8.45). From the highly acclaimed Californian winery Sequoia Grove, a luscious, spicy, lychee flavoured wine, clearly demonstrating that Gewurz traminer can thrive outside Alsace.
(3) Domaine des Malandes Chablis 1924 (£10.95). Made by, two of the brightest quality conscious young wine producers of Chablis, this example, crisp and dry with fresh, appley fruit, is much better than many Premier Cru Chablis from other sources.
KNIGHTS LIQUOR STORE, SHANNON TOWN CENTRE
(1) KWV Chenin Blanc 1995 (£6.50). The popular grape responsible for South Africa's best value off dry whites, of which this is an excellent example rich in colour with a good, weighty finish. Perfect for light entrees.
(2) Laroche Macon Lugny 1994 (£8.50). Very good quality white Burgundy, clean and fresh in style, from a reliable producer at a very affordable price.
(3) Navarro Correas Cabernet Sauvignon 1988 (£11.50). Producing in one of Argentina's most prestigious wineries, this smooth red creates an overall impression of impeccable quality. A spectacular bargain.