See page 23 of
this paper by the Tax Strategy Group
Table 2: Tobacco Products Tax Yield [excise & VAT] from 2005 to 2021
Year | Cigarettes | Other Tobacco Products | Total |
2005 | €1,054m | €26m | €1,080m |
2006 | €1,071m | €32m | €1,103m |
2007* | €1,155m | €37m | €1,192m |
2008* | €1,132m | €40m | €1,171m |
2009* | €1,155m | €61m | €1,217m |
2010 | €1,101m | €59m | €1,160m |
2011 | €1,057m | €69m | €1,126m |
2012* | €990m | €83m | €1072m |
2013* | €955m | €109m | €1064m |
2014* | €881m | €102m | €984m |
2015* | €938m | €145m | €1082m |
2016* | €973m | €124m | €1098m |
2017* | €1241m | €156m | €1397m |
2018* | €646m | €103m | €749m |
2019* | €1011m | €125m | €1136m |
2020* | €1040m | €161m | €1201m |
2021*# | €1092m | €170m | €1262m |
*Rate Change
#2021 figures are current Revenue forecasts.
The main driver for excises increases is health.
“The Revenue Commissioners have expressed a view that increases in excise may not lead to increased yields, as higher cigarette prices in Ireland could reduce demand due to greater incentives to purchase non-Irish duty paid tobacco products as well as to substitute to other products, such as e-cigarettes. Therefore, the above yield projections could be significantly affected by demand elasticity.”
The paper also mentions that according to the latest survey (2019) by IPSOS MRBI, carried out on behalf of Revenue, 24m packs of cigarettes consumed in the State were illicit. This equates to an exchequer loss of circa 242m.
This does not include non-Irish duty paid tobacco products, which is reckoned to be 8-9%. Though I suspect that figure is too low.