asked the Minister for Finance the revenue to the State from the sale of cigarettes in this country for each of the past five years; and if he has any evidence to support the view that the sales of cigarettes has declined over these years.

Particulars of the total excise duty and VAT receipts and of the consumption pattern in relation to cigarettes for the years in question are shown in the following table. The figures show a consistent decline in cigarette consumption over the period.

Note:

¹The figures included in respect of VAT are estimated as VAT returns are not furnished in a manner which would enable the yield from particular items to be identified.