Written answers
Wednesday, 20 February 2008
Department of Finance
Tax Collection
9:00 pm
Jan O'Sullivan (Limerick East, Labour)
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Question 171: To ask the Tánaiste and Minister for Finance if he will provide in tabular form the annual increases in the retail price of different categories of packets of 20 cigarettes since 1990; the portion of the increase related to Government taxes; the portion of the increase due to price rises by the tobacco industry; and if he will make a statement on the matter. [6936/08]
Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the information available relates to the pre-budget price of the most popular price category of 20 filter tipped cigarettes. The Annual Budget tax increases, the amount of trade increases and the tax element of those trade increases are shown on the following table.
| Schedule of Budget Increases and Trade Increases since 1990 | |||||
| Budget Date | Pre Budget Retail Price | Budget Tax Increase | Post Budget Price | Trade Increase | Tax element of trade increase |
| â'¬ | â'¬ | â'¬ | |||
| 30-Jan-91 | 2.49 | 0.13 | 2.62 | 0.05 | 0.02 |
| 29-Jan-92 | 2.67 | 0.20 | 2.87 | 0.08 | 0.03 |
| 24-Feb-93 | 2.95 | 0.13 | 3.08 | 0.06 | 0.02 |
| 26-Jan-94 | 3.14 | 0.10 | 3.24 | 0.04 | 0.01 |
| 8-Feb-95 | 3.28 | 0.15 | 3.43 | 0.05 | 0.02 |
| 23-Jan-96 | 3.48 | 0.13 | 3.61 | 0.02 | 0.01 |
| 22-Jan-97 | 3.63 | 0.09 | 3.71 | 0.04 | 0.01 |
| 3-Dec-97 | 3.75 | 0.13 | 3.88 | 0.05 | 0.02 |
| 2-Dec-98 | 3.92 | 0.06 | 3.99 | 0.06 | 0.02 |
| 1-Dec-99 | 4.05 | 0.64 | 4.69 | 0.09 | 0.03 |
| 6-Dec-00 | 4.77 | 0.00 | 4.78 | 0.10 | 0.04 |
| 5-Dec-01 | 4.88 | 0.13 | 5.00 | 0.21 | 0.07 |
| 4-Dec-02 | 5.21 | 0.50 | 5.71 | 0.16 | 0.06 |
| 3-Dec-03 | 5.87 | 0.25 | 6.12 | 0.13 | 0.05 |
| 1-Dec-04 | 6.25 | 0.00 | 6.25 | 0.10 | 0.04 |
| 7-Dec-05 | 6.35 | 0.00 | 6.35 | 0.20 | 0.07 |
| 6-Dec-06 | 6.55 | 0.50 | 7.05 | 0.10 | 0.04 |
| 5-Dec-07 | 7.15 | 0.30 | 7.45 | N/A | N/A |
Under current EU and Irish law, the excise duty (tobacco products tax) levied on cigarettes must be a mixture of specific and ad valorem elements. The specific component of this must represent between 5% and 55% of the total tax (excise + VAT) in the retail price and the overall incidence of excise duty (specific + ad valorem) must amount to at least 57% of the price. VAT is also charged on the selling price. A trade increase includes VAT and Ad Valorem at the applicable rates.
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