Finance Act 2005

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SCHEDULE 2

Rates of Tobacco Products Tax

Description of Product	Rate of Tax
Cigarettes ... ... ...	€133.39 per thousand together with an amount equal to 18.32 per cent of the price at which the cigarettes are sold by retail.
Cigars ... ... ... ...	€196.409 per kilogram
Fine-cut tobacco for the rolling of cigarettes ... ... ...	€165.740 per kilogram
Other smoking tobacco ...	€136.261 per kilogram