There are two types of tax collected:

• Excise duty
• Value added tax (VAT)

Assumptions:

• A bottle of wine costs €10
• A packet of cigarettes costs €11
• A pint of 5% alcohol beer costs €5
• Diesel costs are based on the size of an average Ford Focus car (55 litres)

Budget 2017:

• 50c was added to the price of a 20 pack of cigarettes
• No change in excise duties on alcohol, petrol or diesel