Nicky McFadden (Longford-Westmeath, Fine Gael)
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Question 72: To ask the Minister for Finance if he has considered a proposal (details supplied) as part of the examination of the rebalancing of the excise tax structure in the context of the Finance Bill 2012; his views that the proposal, if implemented, would prevent cheap cigarettes from entering the market as well as increasing and or protecting excise duty returns for the State; and if he will make a statement on the matter. [9053/12]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy will be aware that Ireland has the highest prices and excise duty levels for cigarettes in the EU and already applies a high specific duty element and a low ad valorum element in setting its excise duty for cigarettes relative to other Member States. However the question of re-balancing the excise tax structure will be examined in the context of the 2012 Finance Bill.