Thursday, 1 April 2021
Department of Finance
74. To ask the Minister for Finance the estimated cost of extending the sugar sweetened drinks tax to beverages containing milk fats with more than 119 milligrams of calcium per 100 millilitres; and if he will make a statement on the matter. [17690/21]
I propose to take Questions Nos. 74 and 75 together.
I am advised by Revenue that the yield from Sugar Sweetened Drinks Tax (SSDT) in 2018 and 2019 is published on the Revenue website at the following link:
The provisional receipts for 2020 and the first three months of 2021 are shown in the table below.
|2021 (3 Months)||5.9|
In relation to Question 17690/21, tax return information available to Revenue does not include data on products not currently within the scope of the SSDT. Therefore there is no basis to estimate the yield from the extension proposed by the Deputy
76. To ask the Minister for Finance the annual increases in the retail price of the most popular price category for a 20-pack of cigarettes since 2011; the portion of the increase related to taxes; the portion of the increase due to price rises by the tobacco industry in tabular form; and if he will make a statement on the matter. [17692/21]
77. To ask the Minister for Finance the estimated revenue that would be raised annually if tobacco taxation were to be increased annually on a pro-rata basis in order that all packs of 20 cigarettes cost at least €20 by 2025; the estimated revenue that would be raised annually if an equivalent annual tobacco tax on roll-your-own cigarettes was introduced; and if he will make a statement on the matter. [17693/21]
I propose to take Questions Nos. 76 and 77 together.
I am advised by Revenue that the annual increases in the retail price of the most popular price category (MPPC) for a 20 pack of cigarettes since 2011 are shown in the table below, together with the portions related to tax increases and trade increases.
|-||at 1 January||Increase||Increase||Increase||at 31 December|
**The tax increase in 2021 was €0.20 for the increase in VAT to 23% on 1 March 2021.
***The latest price for the MPPC at 31 March 2021 is €14.20.
In relation to Question 17693/21, I am advised that given the range of prices of cigarette packs in the market, it is not possible from the available information to estimate the yield from a minimum €20 charge on all 20 packs.
However, Revenue’s Ready Reckoner at link:
shows a wide range of detailed information, including on page 25 estimates for the yield from changes in duties on cigarettes (these estimates assume pro-rata increases in other tobacco products).
The Ready Reckoner can be used to estimate the yield from increasing the tax on a pack of 20 cigarettes to €20 from the current MPPC. The timing of the yield would depend on the timing of the price changes chosen over the period to 2025.