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Tax Gap of Heated Tobacco Products in Ireland
Ireland does not have a tax category for heated tobacco products and there are currently no such products on the market. Under current legislation, heated tobacco products are treated as “other smoking tobacco” and taxed at EUR 315.14 per kg of tobacco. However, the Minister of Health and Secretary of State have published the Healthy Ireland Strategic Action Plan 2021-2025, which aims to re-examine tax systems for heated tobacco products.
Cigarettes are subject to a mixed excise tax system that includes a specific tax of EUR 402.32 per 1000 cigarettes, an ad valorem of 8.73% of the retail sales price (RSP), and a minimum excise of EUR 452.52 per 1000 cigarettes.
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Last updated Sept. 1, 2023