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Excise Duties

Dáil Éireann Debate, Tuesday - 16 October 2018

Tuesday, 16 October 2018

Questions (137, 138, 139)

Louise O'Reilly

Question:

137. Deputy Louise O'Reilly asked the Minister for Finance the annual increases in the retail price of different categories of packets of 20 cigarettes since 1990; the portion of the increase related to taxes; the portion of the increase due to price rises by the tobacco industry, in tabular form; and if he will make a statement on the matter. [41923/18]

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Louise O'Reilly

Question:

138. Deputy Louise O'Reilly asked the Minister for Finance the revenue raised from tobacco product tax by product type in each of the years 2007 to 2017 and to date in 2018, in tabular form; and if he will make a statement on the matter. [41924/18]

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Louise O'Reilly

Question:

139. Deputy Louise O'Reilly asked the Minister for Finance the clearance data for roll-your-own tobacco products cleared from tax warehouses in each of the years 2007 to 2017 and to date in 2018, in tabular form; and if he will make a statement on the matter. [41925/18]

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Written answers (Question to Finance)

I propose to take Questions Nos. 137 to 139, inclusive, together.

In response to Question No. 137, I am advised by Revenue that the available information is the tax changes and the trade increases to the most popular price category, MPPC, for a 20 pack of cigarettes during the period 1990 to date. The information is set out in the following table and is displayed in cents.

Budget Day

Pre-Budget MPPC

Tax Increase

Post-Budget MPPC

Excise Duty

Total Tax (inc VAT)

Trade increase during year

31-Jan-90

251.41

-

251.41

137.7

185.25

01-Mar-90

251.15

-4.83

246.33

136.75

182.84

-0.26

30-Jan-91

253.95

12.70

266.64

148.18

198.08

7.62

29-Jan-92

272.99

20.32

293.31

169.64

220.55

6.35

24-Feb-93

294.58

12.70

307.28

178.14

229.31

1.27

26-Jan-94

313.63

10.16

323.78

189.70

245.95

6.35

08-Feb-95

332.67

15.24

347.91

191.22

249.00

8.89

23-Jan-96

352.99

12.70

365.68

215.09

278.58

5.08

22-Jan-97

370.76

8.89

379.65

216.01

280.35

5.08

03-Dec-97

374.57

12.70

387.27

222.48

300.19

-5.08

02-Dec-98

392.35

6.35

398.70

239.10

308.31

5.08

01-Dec-99

405.05

63.49

468.53

292.67

373.99

6.35

01-Jan-01

477.42

-

477.42

297.61

377.18

8.89

05-Dec-01

487.58

12.70

500.28

310.10

393.47

10.16

04-Dec-02

521.00

50.00

571.00

355.28

454.38

20.72

03-Dec-03

587.00

25.00

612.00

378.90

485.11

16.00

01-Dec-04

625.00

-

625.00

381.28

489.75

13.00

07-Dec-05

635.00

-

635.00

383.11

493.32

10.00

06-Dec-06

655.00

50.00

705.00

428.09

550.44

20.00

05-Dec-07

715.00

30.00

745.00

454.64

583.94

10.00

14-Oct-08

755.00

50.00

805.00

497.75

637.46

10.00

07-Apr-09

810.00

25.00

835.00

519.23

666.98

2.30

09-Dec-09

845.00

-

845.00

521.05

670.58

10.00

01-Oct-10

855.00

-

855.00

522.88

671.27

10.00

06-Dec-11

865.00

25.00

890.00

545.35

699.81

10.00

01-Jan-12

890.00

910.00

548.95

719.12

1.68

05-Dec-12

920.00

10.00

930.00

557.50

731.40

10.00

01-May-13

940.00

-

940.00

558.38

734.15

10.00

16-Oct-13

940.00

10.00

950.00

566.50

744.14

-

01-Apr-14

960.00

-

960.00

567.37

746.88

10.00

14-Oct-14

960.00

40.00

1,000.0

599.88

786.87

-

13-Oct-15

1,000.00

50.00

1,050.0

640.52

836.86

-

01-May-16

1,080.00

1,080.0

643.28

845.23

30.00

16-Oct-16

1,050.00

50.00

1,130.0

684.02

895.32

01-May-17

1,150.00

1,150.0

685.92

900.96

20.00

10-Oct-17

1,150.00

50.00

1,200.0

726.56

950.95

-

01-May-18

1,220.00

1,220.0

728.37

956.50

20.00

10-Oct-18

1,220.00

50.00

1,270.0

769.01

1,006.49

-

*Figures included in the table may be subject to rounding and a degree of estimation, in particular for earlier years.

I am also informed by Revenue that an analysis of the incidence of duty and VAT per packet of 20 cigarettes from 2003 to 2017 is available at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-duty-vat.aspx.

In relation to question No. 138, I am advised by Revenue that the revenue raised from Tobacco Product Tax for the period 2003 to 2017 for cigarettes and other tobacco products is available at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx. A breakdown of the receipts for other tobacco products is available at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-other-tobacco.aspx.

Receipts for 2018 (up to September 2018) are provided in the following table. These figures are provisional and may be subject to revision.

Year

Cigarettes

Fine Cut Tobacco

Cigars

Other Smoking

€m

€m

€m

€m

2018 (to Sep)

235.0

40.5

3.0

2.0

In response to question No.139, I am advised by Revenue that clearance data for "roll your own" tobacco products, Fine Cut Tobacco, for the years 2003 to 2017 are published on the Revenue website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-volumes-commodity.aspx. The provisional clearances for the period January to August 2018 are 150,294 kg.

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