The charge increases the total cost of the previously announced restructuring program to $246 million.
And the situation is getting worse, according to the analysis, which found that charges had increased by 9% in the last decade.
The charge increases to $22.75 for a 60-gallon can.
Guinness said its extra charges for 1995 will increase the total to L64 million.
The charge to the student will increase by the amount of the tax credit, which will then flow directly to the university.
By then various charges and interest had increased the debt to £2,000.
All other charges by consulting and attending physicians had increased at least 25 percent.
Other charges around the country also increased the load.
The charge would increase as needed to keep pace with inflation.
Such charges penalise consumers and increase the cost of transactions.