Revenue eBrief No. 179/22

29 September 2022

Excise Duty Rates and Tobacco Products Tax

The following two Tax and Duty Manuals (TDM) have been updated to reflect changes announced in Budget 2023:

  • Budget Excise Duty Rates: changes have been made to excise duty rates, and  
  • Tobacco Products Tax:
    • The worked examples in Section 4.2 - Calculation of Tobacco Products Tax - have been updated to reflect changes in rates of Tobacco Products Tax.

In addition TDM Tobacco Products Tax has been updated at Appendix 1 – Definitions to clarify that 'Member State' is to be read as including Northern Ireland.