36. Rates of tobacco products tax
The Finance Act 2005 is amended with effect as on and from 12 October 2016 by substituting the following for Schedule 2 (as amended by section 45 of the Finance Act 2015 (No. 52 of 2015)) to that Act:
"SCHEDULE 2 RATES OF TOBACCO PRODUCTS TAX
(With effect as on and from 12 October 2016)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes..............
Cigars................ Fine-cut tobacco for the rolling of cigarettes................ Other smoking tobacco........ |
Rate of tax at - (a) except where paragraph (b) applies, €288.22 per thousand together with an amount equal to 9.52 per cent of the price at which the cigarettes are sold by retail, or (b) €325.11 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). Rate of tax at €335.368 per kilogram. Rate of tax at €310.189 per kilogram. Rate of tax at €232.664 per kilogram. |
".