613. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the evidential basis for continuing to rely on the Revenue ready reckoner estimates for forecasting the Exchequer yield from tobacco excise increases given that the model does not explicitly incorporate behavioural responses such as product substitution, switching to illicit tobacco products or cross-Border purchasing; and if he will make a statement on the matter. [43966/26]

Summary

613. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the evidential basis for continuing to rely on the Revenue ready reckoner estimates for forecasting the Exchequer yield from tobacco excise increases given that the model does not explicitly incorporate behavioural responses such as product substitution, switching to illicit tobacco products or cross-Border purchasing; and if he will make a statement on the matter. [43966/26]

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• Fiscal Policy

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