Excise duties
Introduction
Excise duty is charged on certain goods such as alcohol, tobacco and mineral oils (for example petrol, diesel and kerosene).
The Revenue website has information about the different types of excise duty, including an overview of the current rates of excise duty.
Budget changes
Budget 2025
Tax on tobacco products increased from 02 October 2024. A packet of 20 cigarettes increased by €1 (including VAT) with a pro-rata increase on other tobacco products.
It was announced that excise duty will be introduced for e-cigarettes in mid-2025. The rate will be €0.50 per ml of e-liquid.
Budget 2024
Tax on tobacco products increased from 11 October 2023. A packet of 20 cigarettes increased by 75 cent (including VAT) with a pro-rata increase on other tobacco products.
Budget 2023
Tax on tobacco products increased from 28 September 2022. A packet of 20 cigarettes increased by 50 cent (including VAT) with a pro-rata increase on other tobacco products.
Budget 2022
Tax on tobacco products increased from 13 October 2021. A packet of 20 cigarettes increased by 50 cent (including VAT) with a pro-rata increase on other tobacco products.
Budget 2021
From midnight on 13 October 2020, the excise duty on a packet of 20 cigarettes increased by 50 cent (including VAT) with a pro-rata increase on other tobacco products.
Budget 2020
From midnight on 8 October 2019, the excise duty on a packet of 20 cigarettes increased by 50 cent (including VAT) with a pro-rata increase on other tobacco products.
Budget 2019
From midnight on 9 October 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. There was an additional 25 cent on roll-your-own tobacco.
There was 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 increased from 1% to 2% for bookmakers, and from 15% to 25% on the commissions earned by betting intermediaries.
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.