60. Rates of tobacco products tax
The Finance Act 2005 is amended with effect as on and from 15 October 2014 by substituting the following for Schedule 2 to that Act (as amended by section 52 of the Finance (No. 2) Act 2013):
"SCHEDULE 2 RATES OF TOBACCO PRODUCTS TAX
(With effect as on and from 15 October 2014)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes................................. |
Rate of tax at - (a) except where paragraph (b) applies, €255.69 per thousand together with an amount equal to 8.85 per cent of the price at which the cigarettes are sold by retail, or (b) €289.98 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....................................... |
Rate of tax at €295.350 per kilogram. |
|
Fine-cut tobacco for the rolling of cigarettes.................................... |
Rate of tax at €273.177 per kilogram. |
|
Other smoking tobacco.................. |
Rate of tax at €204.902 per kilogram. |
".