Index Categories	Frankfurt	New York	Paris	London	New Delhi
Index: Dublin means prices = 100
Food at home	101	139	97	124	69
Alcohol & Tobacco	60	98	64	117	102
Domestic supplies	103	114	101	128	88
Personal care	95	115	106	128	88
Clothing,footwear	87	111	96	111	98
Home services	129	171	140	143	29
Utilities	104	147	126	133	135
Entertainment	103	129	119	138	98
Transportation	79	77	84	116	76
Sports & Leisure	113	111	117	126	113
Total Index	96	117	101	124	81
a) Exc. Utilities	96	117	101	124	81
b) Exc. Transportation	99	127	105	126	82
c) Exc. Both above	99	125	103	125	78

Source: PricewaterhouseCoopers / William M. Mercer (Spring 2000)

The comparisons throw up some surprises - notice, for example, the marked differences for alcohol and tobacco, except when comparing to the UK. This reflects the high level of Government duty levied on these items in Ireland and the UK. Of course, when calculating the costs of living in Ireland, it is important to add the cost of housing - either rent or mortgage. These are not included in the above figures, however see the series of articles on Housing, which cover rental and purchase prices throughout Ireland.