Dáil Éireann Debate, Wednesday - 6 October 2010
175 Deputy James Reilly asked the Minister for Finance the annual increases in the most popular retail price category of 20 filter-tipped cigarettes since 2006, including the pre-budget retail price, the budget tax increase, the post-budget price, the trade increase, the tax element, and the tax element of the trade increase; and if he will make a statement on the matter. [35430/10]
Amharc ar fhreagraI am informed by the Revenue Commissioners that the annual increases in the retail price category of the most popular price category of 20 filter tipped cigarettes since 2006, together with the requested breakdown, are shown in the table below. All figures are shown in cents.
|
Budget changes and trade increases: Effect on retail prices (expressed in cents) |
|||||||
|---|---|---|---|---|---|---|---|
|
MPPC* |
Budget Increase/ (Decrease) |
Trade Increase |
Excise Content |
VAT Content |
Total Tax |
Trade Content |
|
|
1 December 05 |
635.00 |
383.11 |
110.21 |
493.32 |
141.68 |
||
|
2006 |
|||||||
|
Trade Increase |
20.00 |
3.66 |
3.47 |
7.14 |
12.86 |
||
|
Overall Price and Tax Content |
655.00 |
386.78 |
113.68 |
500.45 |
154.55 |
||
|
Budget Increase (6 December 2006) |
50.00 |
41.32 |
8.68 |
50.00 |
|||
|
Overall Price and Tax Content |
705.00 |
428.09 |
122.36 |
550.44 |
154.56 |
||
|
2007 |
|||||||
|
Trade Increase |
10.00 |
1.78 |
1.74 |
3.51 |
6.49 |
||
|
Overall Price and Tax Content |
715.00 |
429.87 |
124.09 |
553.96 |
161.04 |
||
|
Budget Increase (5 December 2007) |
30.00 |
24.79 |
5.21 |
30.00 |
|||
|
Overall Price and Tax Content |
745.00 |
454.64 |
129.30 |
583.94 |
161.06 |
||
|
2008 |
|||||||
|
Trade Increase |
10.00 |
1.79 |
1.74 |
3.53 |
6.47 |
||
|
Overall Price and Tax Content |
755.00 |
456.44 |
131.03 |
587.47 |
167.53 |
||
|
Budget Increase (14 October 2008) |
50.00 |
41.32 |
8.68 |
50.00 |
|||
|
Overall Price and Tax Content |
805.00 |
497.75 |
139.71 |
637.46 |
167.54 |
||
|
VAT Increase (1 December 2008) |
2.70 |
0.00 |
2.70 |
2.70 |
|||
|
Overall Price and Tax Content |
807.70 |
498.25 |
142.93 |
641.17 |
166.53 |
||
|
Trade Increase |
2.30 |
0.42 |
0.41 |
0.83 |
1.47 |
||
|
Overall Price and Tax Content |
810.00 |
498.67 |
143.33 |
642.00 |
168.00 |
||
|
2009 |
|||||||
|
Budget Increase (7 April 2009) |
25.00 |
20.58 |
4.42 |
25.00 |
|||
|
Overall Price and Tax Content |
835.00 |
519.23 |
147.76 |
666.98 |
168.02 |
||
|
Trade Increase |
10.00 |
1.83 |
1.77 |
3.59 |
6.41 |
||
|
Overall Price and Tax Content |
845.00 |
521.05 |
149.53 |
670.58 |
174.42 |
||
|
2010 |
|||||||
|
VAT Reduction (1 January 2010) |
(3.48) |
0.00 |
(3.48) |
(3.48) |
|||
|
Overall Price and Tax Content |
841.52 |
520.42 |
146.05 |
666.47 |
175.06 |
||
|
Trade Increase |
13.48 |
2.46 |
2.34 |
4.80 |
8.68 |
||
|
Overall Price and Tax Content |
855.00 |
522.88 |
148.39 |
671.27 |
183.73 |
Notes:
*MPPC is the Most Popular Price Category.
VAT Rate increased to 21.5% on 1 December 2008.
VAT Rate reduced to 21% on 1 January 2010.
