The Tax Strategy Group (TSG) is chaired by the Department of Finance, with membership comprising senior officials and political advisers from a number of civil service departments and offices. Papers on various options for tax policy changes are prepared annually by Department of Finance officials. Any papers relating to PRSI and social welfare issues are also prepared for the Group by the Department of Social Protection. The TSG is not a decision making body and the papers produced by these Departments are simply a list of options and issues to be considered in the Budgetary process. This year's meeting of the TSG was held on 9 July 2024.

This paper examines non-environmental excise duties and outlines the rates that have applied and the revenue yielded in recent years. It also examines consumption trends and considers both new and ongoing social and economic issues, which may affect excise yields or consumption. The paper also outlines the main policy considerations in each area and sets out options for Budget 2025. The paper is divided into four sections: Alcohol Products Tax, Sugar Sweetened Drinks Tax, Tobacco Products Tax and Betting Duty. 

2023 Excise Receipts by Commodity p.4

Alcohol products tax p.4
2.1. Background 
2.2. Public Health Policy and Regulation 
2.3. Minimum Unit Pricing 
2.4. Recent Changes to Rates, Yields, Consumption and Prices 
2.5. Developments in Relation to N. Ireland and Cross-Border Trade 
2.6. Microbrewery Relief Scheme 
2.7. Relief for Micro Producers of Cider 
2.8. Budget Options 

Tobacco products tax p16
4.1 Background 
4.2 Public Health Policy 
4.3 Recent Changes to Rates and Yields 
4.4 Illicit Tobacco Market 
4.5 Non-Irish Duty Paid Tobacco and Cross Border Comparison 
4.6 Minimum Excise Duty (MED) 
4.7 Tobacco Products Tax Directive 
4.8 Domestic E-Liquid Tax 
4.9 Budget Options 

Betting duty p.28
5.1 Background 
5.2 Rates and Reliefs 
5.3 Establishment of the Gambling Regulator 
5.4 Budget Options