asked the Minister for Finance if he will state the excise duty including turnover tax on (a) a glass of whiskey, (b) a pint of stout, (c) twenty cigarettes standard size, and (d) one ounce of tobacco (i) pressed and (ii) non-pressed.
Ceisteanna—Questions. Oral Answers. - Liquor and Tobacco Duties.
43.
As the answer includes a tabular statement I propose, with your permission, a Cheann Comhairle, to circulate it with the Official Report.
Following is the information:
The approximate customs or excise duty borne by the items in question is as follows:
|
Duty |
||
|
s. |
d. |
|
|
Glass of Irish whiskey |
2 |
3 |
|
Glass of imported whiskey |
2 |
7 |
|
Pint of Stout |
0 |
9.7 |
|
Twenty cigarettes, standard size. |
2 |
11.8 |
|
One ounce of hard pressed tobacco. |
2 |
0 |
|
One ounce of pipe tobacco |
3 |
3 |
|
(other than hard pressed). |
to |
|
|
3 |
7* |
*The variation is due to differences in moisture content and other factors.
The turnover tax payable on receipts from sales of the items mentioned is 2½ per cent of the retail price.