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Measures List
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Measure Name
Date when measure came into force
Budget changes - Higher rates of tobacco products 2012/12/05
Budget 2014 - Higher rates tobacco products 2013/10/15
Results 1 - 2 of 2.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Excise duty on tobacco products
Tax name in English Excise duty on tobacco products
Member State IE-Ireland
Tax in force since 1977/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Finance Act 2001 (No. 7 of 2001), as amended, and Finance Act 2005 (No. 5 of 2005), as amended.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Republic of Ireland.

 
Taxpayers

Tax is paid by the importer/producer. Paid in the form of Tax Stamps.

 
Tax object and basis of assessment

Tobacco products including cigarettes, cigars, fine‑cut tobacco for the rolling of cigarettes and other smoking tobacco.

Excise duty on cigarettes and fine cut tobacco for the rolling of cigarettes is payable by means of the purchase of tax stamps issued by the Revenue Commissioners. The tax stamps must be applied to the retail pack.

 

 

Basis of assessment:

a)Specific rate of €255.69 per thousand cigarettes, together with an amount equal to 8.85% of price at which cigarettes are sold by retail, or

b) €289.98 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph a.

c) Rate of tax at €295.35 per kilogram of cigars

d) rate of tax at €273.177 per kilogram of fine-cut tobacco

e) rate of tax at €204.902 per kilogram of other tobacco

 
Deductions, Allowances, Credits, Exemptions

Reliefs:

The Revenue Commissioners may subject to certain conditions repay or remit the duty on:

  • manufactured tobacco which is destroyed under administrative supervision;
  • denatured manufactured tobacco used for industrial or horticultural purposes;
  • manufactured tobacco which is remanufactured by the manufacturer;
  • manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality.

The Commissioners may also, subject to certain conditions, repay or remit duty paid by means of tax stamps where it is shown to their satisfaction that the tax stamps have been destroyed or are otherwise unsuitable for the use for which they were issued.

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 255.69 8.85 %
Cigars and Cigarillos 295.35
Fine cut smoking tobacco (for rolling of cigarettes) 273.18
Other smoking tobacco 294.90

Comments
 
Tax due date

In the case of cigars and other smoking tobacco, when the products leaves the duty suspension system.

In the case of tax stamp purchases, liability for duty arises at the time the tax stamps are issued by the Revenue Commissioners.

 
Tax collector

Revenue Commissioners.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cc + d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,113.10 EUR 0.64
2011 1,126.10 EUR 0.65
2010 1,159.70 EUR 0.70
2009 1,216.00 EUR 0.72
2008 1,171.00 EUR 0.62
2007 1,192.00 EUR 0.60
2006 1,103.30 EUR 0.60
2005 1,079.60 EUR 0.64
2004 1,059.20 EUR 0.68
2003 1,157.20 EUR 0.79
2002 1,137.30 EUR 0.84
2001 1,141.80 EUR 0.94
2000 958.70 EUR 0.89

Comments