135. Deputy John Paul Phelan asked the Minister for Finance to ask the Minister of Finance if decisions on excise on tobacco in Budget 2025 will take account of the impact of excise increases on the overall inflation rate in Q4 of the year. [38349/24]

In coming to a decision on any policy matter I will of course take all strands of relevant considerations into account including impacts on public health, the environment, social impacts and the exchequer.

However, as the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the budget, on any tax matters that might be subject to budget decisions.