Policy paper

Minimum Excise Tax

This tax information and impact note provides a backstop to promote fiscal sustainability and against price reductions from manufacturers.



This measure introduces a Minimum Excise Tax (MET) for cigarettes. A MET will set a minimum level of excise duty for any packet of cigarettes. This means that the total excise duty on a packet of cigarettes is the higher of either the MET, or the usual application of duties.

Published 5 December 2016