Excise duties

Certain goods are subject to excise duty, such as alcoholic beverages, tobacco products and mineral oils (for example petrol, diesel and kerosene).

In Budget 2019

From midnight on 9 October 2018, the excise duty on a packet of 20 cigarettes will increase by 50 cent (including VAT) with a pro-rata increase on other tobacco products. There will be an additional 25 cent on roll-your-own tobacco.

There is an increase in the minimum excise duty on tobacco products, so that all cigarettes sold below €11 have the same excise applied as those sold at €11 and above.

The duty on bets placed by customers in the State will increase from 1% to 2% for bookmakers, and from 15% to 25% on the commissions earned by betting intermediaries.

In Budget 2018 the excise duty on a packet of 20 cigarettes was increased by 50 cent (including VAT) with a pro-rata increase on other tobacco products, and an additional 25 cent on roll-your-own tobacco with effect from midnight on 10 October 2017.

A new Sugar Sweetened Drinks Tax (SSDT) was announced. The SSDT is an excise duty on sugar-sweetened drinks. The supplier making the first supply of sugar-sweetened drinks in the State is liable for the tax.

There are 2 rates of tax depending on the total sugar content of the drinks. Drinks with a total sugar content of less than 5 grams per 100ml are not taxed. Once VAT is applied, a rate of 20 cent per litre applies to drinks with a total sugar content of between 5 and 8 grams per 100ml while a rate of 30 cent per litre applies to drinks with a total sugar content of over 8 grams per 100ml.

You can read more about the SSDT on revenue.ie.

In Budget 2017 the excise duty on a packet of 20 cigarettes was increased by 50 cent (including VAT) with a pro-rata increase on other tobacco products, with effect from midnight on 11 October 2016.

In Budget 2016 the excise duty on a packet of 20 cigarettes was increased by 50 cent (including VAT) with a pro-rata increase on other tobacco products, with effect from midnight on 13 October 2015.

In Budget 2015 the excise duty on a packet of 20 cigarettes was increased by 40 cent (including VAT) with a pro-rata increase on the other tobacco products, with effect from midnight on 14 October 2014.The excise duty on roll-your-own tobacco was increased by an additional 20 cent (including VAT) per 25g pouch with effect from midnight on 14 October 2014.

In Budget 2014 the excise duty on a packet of 20 cigarettes was increased by 10 cent (including VAT) with a pro-rata increase on the other tobacco products, with effect from midnight on 15 October 2013.

The excise duty on a pint of beer or cider, and on a standard measure of spirits was increased by 10 cent (including VAT) and the duty on a 75cl bottle of wine was increased by 50 cent (including VAT), with effect from midnight on 15 October 2013.

In Budget 2013 the excise duty on a pint of beer or cider and on a standard measure of spirits was increased by 10c (including VAT) and the duty on a 75cl bottle of wine was increased by €1 (including VAT), with pro-rata increases on other products. These increases took effect from midnight on 5 December 2012.

The excise duty on a packet of 20 cigarettes was increased by 10c (including VAT) with a pro-rata increase on the other tobacco products, with effect from midnight on 5 December 2012. The excise duty on roll-your-own tobacco was also increased by 50c per 25g pouch with effect from midnight on 5 December 2012.

A relief from excise duty on auto-diesel for licensed road hauliers will be introduced from 1 July 2013. Under State Aid rules, Ireland must inform the EU Commission.

In Budget 2012 excise duty on a packet of 20 cigarettes was increased by 25 cent (including VAT) with a pro-rata increase on other tobacco products.

You can learn more about excise duties on the Revenue website.

Page edited: 10 October 2018