40. Rates of tobacco products tax
The Finance Act 2005 is amended with effect as on and from 13 October 2021 by the substitution of the following Schedule for Schedule 2:
"Schedule 2 Rates of tabacco products tax
(With effect as on and from 13 October 2021)
|
Description of Product |
Rate of Tax |
|---|---|
|
Cigarettes................ |
Rate of tax at - (a) except where paragraph (b) applies, €383.42 per thousand together with an amount equal to 8.83 per cent of the price at which the cigarettes are sold by retail, or (b) €434.19 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 €434.496 per kilogram |
|
Fine-cut tobacco for the rolling of cigarettes................ |
Rate of tax at €418.010 per kilogram. |
|
Other smoking tobacco.... …. |
Rate of tax at €301.434 per kilogram. |
".