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.