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 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.

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: 11 October 2017