39. Rates of tobacco products tax
The Finance Act 2005 is amended with effect as on and from 9 October 2019 by substituting the following for Schedule 2 (as amended by section 34 of the Finance Act 2018):
"SCHEDULE 2 RATES OF TOBACCO PRODUCTS TAX
(With effect as on and from 9 October 2019)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes …......... … … |
Rate of tax at - (a) except where paragraph (b) applies, €346.04 per thousand together with an amount equal to 8.91 per cent of the price at which the cigarettes are sold by retail, or (b) €395.05 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 €394.811 per kilogram. |
|
Fine-cut tobacco for the rolling of cigarettes … … … … … |
Rate of tax at €379.831 per kilogram. |
|
Other smoking tobacco … … … |
Rate of tax at €273.903 per kilogram. |
".