Home > Dáil Éireann Debate. Question 261 – Tax code [cigarettes] [65433/25].

[Oireachtas] Dáil Éireann Debate. Question 261 – Tax code [cigarettes] [65433/25]. (25 Nov 2025)

External website: https://www.oireachtas.ie/en/debates/question/2025...


261. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the way in which the price of 20 cigarettes in Ireland will be affected given the current European Commission proposal for a new own resource based on a tobacco consumption tax and if he will make a statement on the matter. [65433/25] 

Simon Harris, Tánaiste and Minister for Finance: On 16 July 2025, as part of its draft Multiannual Financial Framework (MFF), the EU Commission published details of new own resources streams to support the EU Budget. One of these new streams is the proposed Tobacco Excise Duty Own Resource (TEDOR). On the same day that the TEDOR proposal was published, the EU Commission also officially adopted a proposal for a recast of the Tobacco Taxation Directive (TTD). 

Put simply, the TEDOR proposal is that a portion of every Member State’s excise receipts from manufactured tobacco and related products would go directly to the EU Budget, rather than remaining as domestic revenue. Under the TEDOR proposal a call rate of 15% would apply to each Member State, based on the amount of relevant products released for consumption and the minimum tobacco tax rate applicable to that Member State in a calendar year. Both of these matters are themselves the subject of significant changes under the EU Commission’s proposal for recast of the Tobacco Tax Directive (TTD). 

The TEDOR proposal, if adopted, of itself will not give rise to a change in the level of tax applied by Member State to tobacco and related products. 

Discussions on the TEDOR proposals, and the proposals to recast the TTD are ongoing at EU level and my Department and Revenue are working closely in progressing these files. Although the two proposals are linked, they are independent of each other. 

Item Type
Dail Debates
Publication Type
Irish-related
Drug Type
Tobacco / Nicotine
Intervention Type
Policy
Date
25 November 2025
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