asked the Minister for Finance the total excise duty and VAT on (i) a glass of spirits, (ii) a pint of beer, (iii) 20 cigarettes and (iv) an ounce of tobacco.
Written Answers. - Tobacco and Liquor Revenue.
220.
The information requested is as follows:
|
Commodity |
Excise Duty Content |
VAT Content* |
Total Tax Content |
|
pence |
pence |
pence |
|
|
(i) a glass of spirits (Irish Whiskey) |
59.4 |
12.0 |
71.4 |
|
(ii) a pint of beer of average gravity |
27.7 |
6.4 |
34.1 |
|
(iii) 20 cigarettes of most popular category |
48.6 |
7.3 |
55.9 |
|
(iv) an ounce of tobacco |
|||
|
(a) plug |
52.4 |
8.5 |
60.9 |
|
(b) flake |
65.9 |
10.2 |
76.1 |
*The VAT contents are calculated on the basis of representative prices of the commodities affected, except for spirits and beer in which case approved Dublin bar prices are used.