Oireachtas Joint and Select Committees

Tuesday, 15 November 2016

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2016: Committee Stage (Resumed)

2:00 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I am not familiar with so-called heated cigarettes but it has been reported to me that they come in rolls of tobacco that are inserted into an electronic device and inhaled. They are not in Ireland but it is suggested that they may be introduced here. Currently they fall to be taxed as smoking tobacco which has an excise rate of €232.64 per kilogramme as opposed to the excise rate for cigarettes which is €288.22. Is there any expertise in the room as to whether if they were introduced in Ireland they would avail of a lower excise rate than regular cigarettes?

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