Dáil Éireann Debate, Thursday - 12 June 2014
58. Deputy Sandra McLellan asked the Minister for Finance the difference in the proportion of excise tax applied to a pack of 20 cigarettes compared to hand-rolled tobacco; and if he will make a statement on the matter. [25053/14]
View answerThe current rate of excise or tobacco products tax on cigarettes is €241.83 per 1,000 cigarettes, together with an amount equal to 8.72% of the retail price, or €275.62 per 1,000 cigarettes, whichever is the greater. The rate of tobacco products tax on fine cut tobacco used for hand-rolled cigarettes is €252.222 per kilogram.
I am advised by the Revenue Commissioners that a survey conducted by them in April 2014 found that the tobacco products tax on a pack of 20 cigarettes in the most popular price category represented 59.7% of the price, while that on a 25g pack of fine cut tobacco for hand-rolling represented 60.4% of the price. When VAT is included, the total tax as a proportion of the price amounted to 78.3% in the case of cigarettes and 79% in that of fine cut tobacco.
