The decline in cigarette purchases continues to accelerate, leading to a significant shortfall in tax revenue in this area, according to new Department of Finance figures.

They show that total cigarette clearances in the first 10 months were running 17.6 per cent below the same period last year.

The trend in cigarette sales has been downwards and has accelerated following the introduction of the smoking ban at the end of March.

Previous figures for the first nine months showed an annual fall of more than 14 per cent in clearances.

The latest data suggest that the trend may be accelerating, perhaps due in part to the onset of colder weather making it less attractive to smoke outside. Increased imports of cigarettes for personal use by people travelling to and from Ireland may also be a factor.

Excise clearances are cigarettes released into the market and cleared for sale for tax purposes - and these figures are taken as a rough estimate of sales trends.

The decline in tobacco consumption is greater than estimated by the Department of Finance at the start of the year.

The Department now expects to collect €1,030 million in tobacco excise this year, €128 million below forecast.

However, this shortfall will be more than offset by buoyant revenues under other excise headings.

Total receipts on alcohol are marginally ahead of target, with wine sales in particular showing up strongly.

Buoyant car sales, meanwhile, have pushed up vechicle registration tax revenue, which is expected to come in more than €75 million ahead of target.