As was stated in the budget speech earlier this afternoon, this measure is being introduced in order to protect revenue flows and to tackle the phenomenon of cross-Border shopping, which is having an increasingly negative effect on our economy. Careful consideration was given to calls before the budget for increases in excise duty on alcohol, but account had to be taken of the already high excise rates and prices for alcohol products here as compared to our neighbours in Northern Ireland and in the rest of the European Union. For the good of the economy, we have to recognise and attempt to reverse the increasing number of households leaving the State to purchase goods elsewhere.

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