Alan Shatter
Ceist:378 Mr. Shatter asked the Minister for Finance the proportion of the total price of a packet of twenty cigarettes taxed in each of the years 1969, 1979, 1989, 1998 and 1999. [17580/99]
Written Answers. - Tobacco Taxes.
I am informed by the Revenue Commissioners that the price, total tax content and tax as a percentage of the price of a packet of 20 cigarettes for the years 1969, 1979, 1989, 1998 and 1999 are as follows:
|
Year |
Type |
Price £ |
Total Tax £ |
Tax as % of Price |
|
1969 |
Plain |
0.275 |
0.207 |
75.3 |
|
1969 |
Tipped |
0.242 |
0.162 |
66.9 |
|
1979 |
0.52 |
0.334 |
64.2 |
|
|
1989 |
1.99 |
1.482 |
74.5 |
|
|
1998 |
3.09 |
2.378 |
77.0 |
|
|
1999 |
3.19 |
2.445 |
76.7 |
1.Prior to the introduction of VAT on 1 November 1972 tobacco was subject to turnover tax and this is reflected in the total tax figures shown in the table for 1969.
2.The old pre-decimal currency which applied in 1969 has been converted in these figures so as to facilitate direct comparison with the later years.
3.In 1969 the excise duty charged on cigarettes was based on the actual tobacco content. The duty chargeable at that time on plain and tipped cigarettes reflected their varying tobacco content. For the later years, duty is comprised of a specific amount per thousand cigarettes together with a percentage of the retail price. This price is based on the "Most Popular Price Category" i.e. the price at which the highest number of standard sized tipped cigarettes are sold in any year.
The total tax shown for the later years of course also includes VAT.