Finance Act, 2000

SCHEDULE 3

Rates of Excise Duty on Tobacco Products

Description of Product

Rate of Duty

Cigarettes

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£80.99 per thousand together with an amount equal to 18.57 per cent of the price at which the cigarettes are sold by retail

Cigars

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£123.465 per kilogram

Fine-cut tobacco for the rolling of cigarettes

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£104.186 per kilogram

Other smoking tobacco

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£85.655 per kilogram