I propose to take Questions Nos. 150 and 151 together.
I am advised by Revenue that the table below shows the annual increases in the retail price of the most popular price category (MPPC) for a 20 pack of cigarettes since 2011, together with the portions related to tax increases and trade increases.
Year
|
MPPC 1 January €
|
Tax Increase €
|
Trade Increase €
|
Total Increase €
|
MPPC 31 December €
|
2011
|
8.55
|
0.25
|
0.10
|
0.35
|
8.90
|
2012
|
8.90
|
0.28
|
0.12
|
0.40
|
9.30
|
2013
|
9.30
|
0.10
|
0.10
|
0.20
|
9.50
|
2014
|
9.50
|
0.40
|
0.10
|
0.50
|
10.00
|
2015
|
10.00
|
0.50
|
0.00
|
0.50
|
10.50
|
2016
|
10.50
|
0.50
|
0.30
|
0.80
|
11.30
|
2017
|
11.30
|
0.50
|
0.20
|
0.70
|
12.00
|
2018
|
12.00
|
0.50
|
0.20
|
0.70
|
12.70
|
2019
|
12.70
|
0.50
|
0.30
|
0.80
|
13.50
|
2020
|
13.50
|
0.30*
|
0.20
|
0.50
|
14.00
|
2021
|
14.00
|
0.70**
|
0.30
|
1.00
|
15.00
|
2022
|
15.00
|
0.50
|
0.30
|
0.80
|
15.80
|
2023
|
15.80
|
0.75
|
0.20
|
0.95
|
16.75
|
2024
|
16.75
|
0.00
|
0.00
|
0.00
|
16.75***
|
*The tax increase in 2020 of €0.30 aggregates an increase of €0.50 in excise in October 2020 and a €0.20 reduction in VAT from 23% to 21% on 1 September 2020.
**Includes the increase of €0.50 in excise in October 2021 and the increase of €0.20 in VAT to 23% on 1 March 2021.
***The latest price for the MPPC is €16.75 (February 2024).
In relation to Question 9100/24, I am advised by Revenue that the estimated revenue impact of potential changes in rates of taxation, including estimates for the full year yield from changes in duties on packs of 20 cigarettes and on roll-your-own tobacco, are available on page 25 of its Ready Reckoner for calculating the likely impacts of potential changes to taxes or duties. It is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx. The Deputy should note that, in calculating the yield estimates for changes to the duties on packs of cigarettes, the Ready Reckoner estimates assume pro-rata increases in other tobacco products.