Under a five year plan, the Costa Rican Social Security Fund (CCSS) is using proceeds from a tax on cigarettes to fund the purchase of medical equipment. In particular, the equipment will be used to support cardiology, and counter the effects of tobacco use.
In 2013 between January and November, the treasury collected a total of ¢ 19.7 billion ($39.4 million) from the sale of cigarettes. These resources are distributed as follows:
- 60 percent of the Costa Rican Social Security Fund (CCSS), that are used in the diagnosis, treatment and prevention of tobacco-related diseases.
- 20 percent must be allocated to the Ministry of Health, to fulfill the functions assigned by this law, and finally,
- 10 percent will be for the Institute on Alcoholism and Drug Dependence (IAFA) and
- 10 percent for the Costa Rican Institute of Sport and Recreation (Icoder).