The Finance Act 2005 is amended by substituting the following for Schedule 2 to that Act:
"Schedule 2 Rates of Tobacco Products Tax
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes |
€151.37 per thousand together with an amount equal to 17.78 per cent of the price at which the cigarettes are sold by retail |
|
Cigars |
€217.388 per kilogram |
|
Fine-cut tobacco for the rolling of cigarettes |
€183.443 per kilogram |
|
Other smoking tobacco |
€150.815 per kilogram |
".