Noel Rock (Dublin North West, Fine Gael)
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127. To ask the Minister for Finance if he will provide the excise returns to date in 2017, by category; and if he will make a statement on the matter. [33271/17]

Noel Rock (Dublin North West, Fine Gael)
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128. To ask the Minister for Finance the estimated impact on excise duty receipts of the apparent practice of tobacco firms building up stocks in advance of the introduction of plain packaging; the impact this has had on Exchequer returns in 2016 and to date in 2017; when he expects excise receipts to return to normal; and if he will make a statement on the matter. [33272/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 127 and 128 together.

I am informed by Revenue that the breakdown of the net Excise receipts by category for 2016 and the period January to June 2017 is as shown in the table. Please note that receipts shown for 2017 are provisional.

I am advised by Revenue that tobacco receipts in 2016 were €1,098 million which is €15.4 million ahead of the receipts in 2015. The increased receipts in 2016 were in part due to the practice of tobacco firms building up stocks. This has resulted in lower clearances of stock and receipts for the first half of 2017.

Tobacco firms are presently building up stocks again in advance of the introduction of plain packaging. Tobacco products manufactured for retail sale in Ireland must comply with the standardised packaging requirements from 30 September 2017. However, products manufactured before this date can continue to be sold until 30 September 2018 without complying with standardised packaging requirements.

The result will be increased tobacco receipts in the second half of 2017 and, as a result, total tobacco receipts for 2017 are expected to be greater than the tobacco receipts in 2016.