1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2008
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  1. Finance Act 2008 (No. 3)
  2. Part 2 Excise (ss. 57-81)
  3. Chapter 2 Miscellaneous (ss. 69-81)
  4. 74. Rates of tobacco products tax.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 13 March 2008 - onwards
    Version 1 of 1    

74. Rates of tobacco products tax.

The Finance Act 2005 is amended by substituting the following for Schedule 2 to that Act (as amended by section 62 of the Finance Act 2007):

 "Schedule 2

Rates of Tobacco Products Tax

Description of Product

Rate of Tax

Cigarettes

€160.57 per thousand together with an amount equal to 17.92 per cent of the price at which the cigarettes are sold by retail

Cigars

€229.917 per kilogram

Fine-cut tobacco for the rolling of cigarettes

€194.016 per kilogram

Other smoking tobacco

€159.507 per kilogram

 ".

 

Comparing proposed amendment...
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