The Finance Act 2005 is amended with effect as on and from 10 October 2018 by substituting the following for Schedule 2 (as amended by section 49 of the Finance Act 2017 (No. 41 of 2017)) to that Act:
"Schedule 2 Rates of tobacco products tax
(With effect as on and from 10 October 2018)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes .... .... .... .... |
Rate of tax at - (a) except where paragraph (b) applies, €327.10 per thousand together with an amount equal to 9.04 per cent of the price at which the cigarettes are sold by retail, or (b) €376.82 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 €375.058 per kilogram. |
|
Fine-cut tobacco for the rolling of cigarettes .... .... .... .... |
Rate of tax at €360.827 per kilogram. |
|
Other smoking tobacco.... …. |
Rate of tax at €260.199 per kilog |