Cigarettes …. …. …. ….

Rate of tax at -

(a) except where paragraph (b) applies, €463.62 per thousand together with an amount equal to 8.97 per cent of the price at which the cigarettes are sold by retail, or

(b) €515.20 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 €522.330 per kilogram.

Fine-cut tobacco for the rolling of cigarettes …. …. …. ….

Rate of tax at €502.511 per kilogram.

Other smoking tobacco …. …. …. ….

Rate of tax at €362.369 per kilogram.