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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 28 March 2003 - onwards
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Schedule 3 Rates of Excise Duty on Tobacco Products

Section 96.

(with effect as on and from 5 December 2002)

Description of Product

Rate of Duty

Cigarettes...............

€124.94 per thousand together with an amount equal to 18.46 per cent of the price at which the cigarettes are sold by retail

Cigars...............

€185.701 per kilogram

Fine-cut tobacco for the rolling of cigarettes............

€156.704 per kilogram

Other smoking tobacco......

€128.832 per kilogram

 

Comparing proposed amendment...