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EXCISES Increase in Mineral Oil Tax on Petrol The mineral oil tax on petrol will be increased by 8 cent per litre (including VAT) with effect from midnight on 14 October 2008. The same increased rate will apply to aviation gasoline from 1 November 2008. The new unleaded petrol rate is €508.79 per 1,000 litres. Increase in Mineral Oil Tax on Diesel The mineral oil tax on diesel will be increased by 5 cent per litre (including VAT) with effect from midnight on 7 April 2009. Tobacco Excise 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 14 October 2008. Further to this increase, on 7th April the excise duty on a packet of 20 cigarettes was increased by 25 cent (including VAT) with a pro-rata increase on other tobacco products with effect from midnight. Alcohol Excise Excise duty on a standard bottle of wine was increased by 50 cent (including VAT) with effect from midnight on 14 October 2008. Pro-rata increases are also being applied to other wines, and certain other fermented and intermediate beverages. A reduced rate of excise duty is being introduced for lower strength beer and lower strength cider and perry which, when VAT is included, amounts to a reduction of 19 cent on a pint of beer not exceeding 2.8% volume and 28 cent on a pint of cider not exceeding 2.8% in volume from midnight 14 October 2008. The betting duty rate was increased from 1% to 2% with effect from 1 January 2009. Betting duty is charged on bets placed with a bookmaker, other than on on-course bets. Bets placed on the tote are exempt. Air Travel Tax An air travel tax applying to all departures from Irish airports will come into force on Monday 13 March 2009. The general rate applying will be €10 per passenger with a lower rate of €2 for shorter air journeys (those under 300km). The Finance Bill will provide that the tax will be payable by the appropriate airport authority to the Revenue Commissioners in respect of passengers departing from Irish airports on or after 30 March 2009. In effect the airport authority will collect the tax from the airlines. The air travel tax will not apply to: • passengers under 2 years • disabled passengers and assisting persons • aircraft with less than 20 passenger seats • transit passengers • members of the crew • air services to and from Irish offshore islands • aircraft departing airports that in the previous calendar year had less than 10,000 departing passengers.
