I propose to take Questions Nos. 68 to 70, inclusive, together.
I am informed by the Revenue Commissioners that the estimated yield that could be raised in a full year from the proposed excise increases mentioned by the Deputy are as set out in the table below.
I am advised by the Commissioners that these estimates are based on the assumption of no exceptional change in behaviour by consumers following the increase in prices. This assumption may not hold where consumers either reduce their tobacco consumption or substitute non-Irish duty paid consumption for duty paid consumption. For example, in the case of the latter, consumers might divert their consumption to tobacco or alcohol bought legally in another EU Member State or to illicit product.
Duty Increase
|
1c
|
2c
|
3c
|
4c
|
5c
|
10c
|
20c
|
30c
|
40c
|
50c
|
Potential Yield *
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
€m
|
Beer
|
6.7
|
13.3
|
20.0
|
26.6
|
33.2
|
66.1
|
|
|
|
|
Spirits
|
3.3
|
6.6
|
9.8
|
13.0
|
16.2
|
31.8
|
|
|
|
|
Cider & Perry
|
0.9
|
1.8
|
2.7
|
3.6
|
4.5
|
9.0
|
|
|
|
|
Cigarettes
|
1.3
|
2.5
|
3.8
|
5.0
|
6.3
|
12.5
|
|
|
|
|
Wine
|
|
|
|
|
|
5.3
|
10.4
|
15.3
|
20.2
|
24.9
|
*Assuming no behavioural change by consumers.