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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2012 - onwards

69. Rates of tobacco products tax.

(1) The Finance Act 2005 is amended with effect as on and from 7 December 2011 by substituting the following for Schedule 2 to that Act (as amended by section 16 of the Finance Act 2009):

"Schedule 2 Rates of Tobacco Products Tax

(With effect as on and from 7 December 2011)

Description of Product

Rate of Tax

Cigarettes

Rate of tax at €192.44 per thousand together with an amount equal to 18.03 per cent of the price at which the cigarettes are sold by retail.

Cigars

Rate of tax at €271.337 per kilogram.

Fine-cut tobacco for the rolling of cigarettes

Rate of tax at €228.968 per kilogram.

Other smoking tobacco

Rate of tax at €188.243 per kilogram.

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