45. Rates of tobacco products tax
The Finance Act 2005 is amended with effect as on and from 14 October 2015 by substituting the following for Schedule 2 (as amended by section 60 of the Finance Act 2014 (No. 37 of 2014)) to that Act:
"SCHEDULE 2 RATES OF TOBACCO PRODUCTS TAX
(With effect as on and from 14 October 2015)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes............................................ |
Rate of tax at - (a) except where paragraph (b) applies, €271.96 per thousand together with an amount equal to 9.20 per cent of the price at which the cigarettes are sold by retail, or (b) €307.61 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 €315.359 per kilogram. |
|
Fine-cut tobacco for the rolling of cigarettes.............…............................. |
Rate of tax at €291.683 per kilogram. |
|
Other smoking tobacco........................ |
Rate of tax at €218.783 per kilogram. |
".