52. Rates of tobacco products tax
The Finance Act 2005 is amended with effect as on and from 16 October 2013 by substituting the following for Schedule 2 to that Act (as amended by section 49 of the Finance Act 2013):
"SCHEDULE 2 RATES OF TOBACCO PRODUCTS TAX
(With effect as on and from 16 October 2013)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes..................... |
Rate of tax at - (a) except where paragraph (b) applies, €241.83 per thousand together with an amount equal to 8.72 percent of the price at which the cigarettes are sold by retail, or (b) €275.62 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a). |
|
Cigars........................ Fine-cut tobacco for the rolling of cigarettes Other smoking tobacco............... |
Rate of tax at €279.345 per kilogram. Rate of tax at €252.222 per kilogram. Rate of tax at €193.799 per kilogram.
|
".