UK and Irish tax difference narrows

After the hike in excise duty in the UK's budget this week and the VAT rise earlier in the year (17.5% to 20%), how does Her Majesty's cut from a bottle of whiskey compare with the government's take in Ireland? These are the relevant numbers:

	Ireland	UK
Duty (per litre alcohol)	€31.13	£25.52 (€29.05)
VAT	21%	20%

What's the base level of tax imposed by the state before the manufacturer, distributor and retailer set their prices? In Ireland, it's €10.55. In the UK, it's €9.76. Less than a euro in it now.