More recently I came across a wine selling at 29 in Dublin.

By chance, I happened to have seen the cost price ex-works of the same wine a few weeks earlier. It was a mere 1.75 . . . so between leaving the cellar door, and arriving on your table, a whopping 26.25 had been added to the cost.

So who gets that 26? Are we being ripped off? The importer listed the wine at 6.85, excluding VAT. Even including the duty and ancillary charges listed below, that would allow for a generous 30% margin, or 2.05 per bottle, although we should remember that smaller specialists pay higher costs.

VAT on wine in restaurants is 21% . . . so out of that 29, the government would claw back 7.08 ( 5.03 VAT and 2.05 duty). That leaves 15.67 for the restaurant. Is that excessive? Some more far-sighted restaurants simply double the cost and add VAT. As the wines become more expensive, they add a fixed charge, 10-15 to the cost price encouraging customers to trade up.

Below is a break-down of the costs of a wine costing 1.75 at the cellar door, and how much it would cost in an off-licence.

As you can see, here too the government takes a tidy slice . . . 3.71 between duties and VAT. Overall, the one person who seems to gain the least in these transactions is the producer.

Cost of Wine 1.75
Duty & Excise 2.05
Shipping 0.40
Warehousing delivery 0.55
Importer Margin (20%) 1.14
Wholesale Price 5.69
Retailer Margin (25%) 1.90 VAT (21%) 1.66
Final Retail price 9.45

This week four fairly full-bodied reds to prepare us for the winter months ahead.

Cordillera Miguel Torres, Central Valley, Chile 2001

Description This is a wonderful wine with real personality and power. There are cool, sinewy, earthy, dark fruits, lovely peppery tannins and great length.

Available from O'Briens, SuperValu, Centra, /18.99.

Drink with You could try it with a steak. I had it with a beef and mushroom casserole.

115/20

Trapiche Oak Cask Malbec 2005, Mendoza, Argentina

Description Thanks to a new winemaker, Trapiche have greatly improved.

This has lovely smooth brambly blackcurrants, with fairly subtle oak.

Available fromMolloys, Superquinn, O'Donovans, Uncorked, Savage, O'Neills for /11.99.

Drink with This is a great everyday dinner wine.

113/20

d'Arenberg Sticks & Stones, McLaren Vale, Australia 2003

Description A quirky blend of two Spanish varieties, Tempranillo and Garnacha, with the Portugese Souzao, this has the silky texture of ripe Tempranillo.

Available from A wide variety of independents at /20.

Drink with A de luxe homemade hamburger.

116/20

Lone Range Syrah Hawke's Bay, New Zealand 2002

Description New Zealand Syrah does not always appeal to me; however this is a gorgeous, fullbodied but elegant wine with refined pure damson fruits and a light spiciness.

Available from stores nationwide for /21.99.

Drink with Roast rack or leg of lamb.

116/20