asked the Minister for Finance if he will state the approximate amount of the customs or excise tax element in the price of (a) a packet of 20 cigarettes, (b) a bottle of stout, (c) a pint of porter, (d) a glass of whiskey, and (e) a gallon of petrol.
Ceisteanna—Questions. Oral Answers. - Tax Element in Prices.
The approximate duty content of items (a), (d) and (e) is as follows:—
(a) A packet of 20 standard-sized cigarettes, 2/1; (d) a glass of whiskey (Irish at 25º u.p.), 2/1; (e) a gallon of petrol, 2/9¼d.
As regards items (b) and (c), beer duty, which applies to both stout and porter, is charged by reference to a standard specific gravity of 1055º and when the gravity is higher or lower than this figure the duty chargeable varies proportionately. If beer was sold at that gravity the duty content in a pint would be 8.6d. I cannot state the duty content in a bottle of stout or pint of porter as the gravities vary for the products of different brewers.