Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 3 June 2009 - onwards
16. Rates of tobacco products tax.
The Finance Act 2005 is amended with effect as on and from 8 April 2009 by substituting the following for Schedule 2 to that Act (as amended by section 52 of the Finance (No. 2) Act 2008):
"Schedule 2 Rates of Tobacco Products Tax
(With effect as on and from 8 April 2009)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes......................................... |
€183.42 per thousand together with an amount equal to 18.25 per cent of the price at which the cigarettes are sold by retail |
|
Cigars................................................ |
€261.066 per kilogram |
|
Fine-cut tobacco for the rolling of cigarettes |
€220.301 per kilogram |
|
Other smoking tobacco.......................... |
€181.117 per kilogram |
".