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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Before the suspension of the sitting Deputy Paul Murphy moved amendment No. 51 to section 30. The Minister was about to reply.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Is Deputy Murphy pressing his amendment?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Yes.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Will the Minister of State note that point?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Is Deputy Murphy pressing his amendment?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Is the Deputy referring to section 30?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: We have dealt with section 30.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: I dealt with section 30 and then I moved on to section 31 but the debate has moved back.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: We have dealt with the matter.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: I know I moved on quickly. With the permission of members I shall ask the following question. Do they want to go back?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Is that okay?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: The Deputy was so anxious to have a vote on section 30 that I decided to let him go ahead and I did not want to upset him.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Amendment No. 54 is out of order.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Amendment No. 55 is out of order.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: Does section 44 deal with cigarettes?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: How does minimum excise duty work? We received a presentation recently and those involved referred to the market response in terms of cigarettes, in particular the strong volume growth at the lower end of the market where there is value, in that cigarettes are being sold more cheaply. They argued that the full 50 cent excise increase is not fully evident in that sector. Is that linked to...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: It is not having the impact of collecting the full increase. Is that connected to the minimum excise duty? There is an increase in the volume of sales at the lower end of the market. The minimum excise duty has not been touched. If it was touched, it would mean that those at the lower end would pay.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: When was that analysis carried out?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: That is different from an analysis. Was an analysis carried out? In the presentation we received, which I understand was circulated to members, growth was shown to be particularly significant at the lower end of the market. We received the presentation because of competition in the marketplace and growth at the lower levels. Those experiencing a loss in the purchase of their products are...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

John McGuinness: That is what the Minister of State is saying. That is what he has been told.

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