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Revenue eBrief No. 183/25

10 October 2025

Tobacco Products Tax

The Tax and Duty Manual on Tobacco Products Tax has been updated as follows:

  • inclusion in Section 4.1 of a new table on the rates of Tobacco Products Tax,
  • revised calculations in Section 4.2 to reflect the new rates of Tobacco Products Tax applicable from 08 October 2025,
  • clarified wording in Section 7.15.2 regarding repayment amounts, and
  • updated cross references to other guidance (in Sections 5.2.1, Section 7.3, and Section 13.1).

Foilsithe: 10 Deireadh Fómhair 2025 Priontáil an leathanach seo

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