1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2008
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  1. Finance (No. 2) Act 2008 (No. 25)
  2. Part 2 Excise (ss. 46-66)
  3. 52. Rates of tobacco products tax.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
    Version 1 of 1    

52. Rates of tobacco products tax.

The Finance Act 2005 is amended with effect as on and from 15 October 2008 by substituting the following for Schedule 2 to that Act (as amended by section 74 of the Finance Act 2008):

"SCHEDULE 2

Rates of Tobacco Products Tax

(With effect as on and from 15 October 2008)

Description of Product

Rate of Tax

Cigarettes

€175.30 per thousand together with an amount equal to 18.28 per cent of the price at which the cigarettes are sold by retail

Cigars

€250.729 per kilogram

Fine-cut tobacco for the rolling of cigarettes

€211.578 per kilogram

Other smoking tobacco

€173.946 per kilogram

".

 

Comparing proposed amendment...
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