Bertie Ahern (Dublin Central, Fianna Fail)

There is no excise duty on electricity and natural gas. Deputy Ó Caoláin made the point that there is no excise duty on kerosene in Northern Ireland. The reduced VAT rate of 13.5% applies to heating fuels. In many other EU member states, the standard VAT rate is applied.

Deputy Ó Caoláin can be assured that the motivation in increasing the excise duty on cigarettes relates to public health and is designed to discourage smoking. Our calculation is that this increase will lead to a 2% decrease in the volume of tobacco consumption based on what would otherwise be the case.

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