Vol. 456 No. 3
56 Mr. S. Brennan asked the Minister for Finance when the proposed tax stamp on packs of duty paid cigarettes will be introduced; his views on whether this will eliminate the street sellers of tobacco products, particularly in central Dublin; and if he will make a statement on the matter. [13700/95]
The payment of excise duty on cigarettes by means of tax stamps came into effect on 4 September and, from that date, all packs of cigarettes produced in or imported into the State and put up for retail sale must have a tax stamp affixed.
To allow time, however, for stocks of unstamped cigarettes to clear through the retail system, the legal provision making it an offence to offer unstamped packs of cigarettes for sale or delivery will not come into operation until March of next year.
When brought fully into effect, section 74 of the Finance Act, 1994 will make it an offence to offer for sale or delivery in the State cigarettes, otherwise than in a pack to which a tax stamp, on which duty at the appropriate rate has been paid, is affixed. The cigarettes in such cases will be liable to forfeiture and the persons concerned will be liable to a penalty of £1,000 in respect of each offence.
I am satisfied that the introduction of tax stamps will greatly strengthen the power of Revenue staff in the detection and prosecution of offenders including street sellers.
