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Netherlands National Drug Monitor - Research and Documentation ...

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Since 1 January 2003 it is no longer permitted under the amended tobacco laws, to sell<br />

tobacco products to juveniles aged under 16.<br />

• The number of 13 to 15 year olds surveyed who have bought tobacco products<br />

dropped between 1999 <strong>and</strong> 2005 from 26% to 9%, but rose to 10% in 2007 (Kruize<br />

& Bieleman, 2008b).<br />

• Youngsters attempt to purchase tobacco products from four different kinds of retail<br />

outlets: specialist tobacconists, grocery stores, petrol stations <strong>and</strong> cigarette machines.<br />

The trend in purchase attempts is moving away from grocery stores (4%), petrol<br />

stations (5%) <strong>and</strong> cigarette machines (3%), but is increasing among specialist tobacconists.<br />

• The likelihood that a juvenile aged under 16 will succeed in purchasing tobacco<br />

products was at least 90% in 2007, which is the same as in previous survey years.<br />

Nonetheless, 97% of retailers claim that they never sell tobacco to children aged<br />

under 16.<br />

• On the whole, the statutory ban on sales to underage smokers has probably been<br />

effective, as fewer juveniles now smoke <strong>and</strong> non-smokers less frequently purchase<br />

tobacco (Verdonk-Kleinjan, et al. 2008).<br />

On 1 January 2004, an article was added to the Tobacco Act to the effect that employers<br />

are obliged to protect employees from environmental tobacco smoke.<br />

• The percentage of companies that claim to have correctly implemented the smoking<br />

ban rose from 76% to 95% between 2004 <strong>and</strong> 2008 (Intraval, 2009).<br />

• During this period, the percentage of companies that experienced problems in the<br />

introduction of the smoking ban declined from 23% to 12%.<br />

• During the same period, the percentage of companies that experienced problems in<br />

maintaining the smoking ban dropped from 15% to 4%.<br />

Excise duty<br />

• In July 2009, a packet of 19 cigarettes in the most popular price bracket cost 4.60<br />

euro. This converts to 6.05 euro for 25 cigarettes, of which €3.45 is excise tax <strong>and</strong><br />

€0.97 is VAT (table 8.7). A packet of rolling tobacco weighing 50 grams cost €5.50,<br />

of which €2.48 is excise duty <strong>and</strong> €0.88 is VAT.<br />

192 <strong>Netherl<strong>and</strong>s</strong> <strong>National</strong> <strong>Drug</strong> <strong>Monitor</strong> - NDM Annual Report 2009

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