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.