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Rates of tobacco products tax.
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69.— (1) The
Finance Act 2005
is amended with effect as on and from 7 December 2011 by substituting the following for Schedule 2 to that Act (as amended by
section 16
of the
Finance Act 2009
):
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“SCHEDULE 2
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Rates of Tobacco Products Tax
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(With effect as on and from 7 December 2011)
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Description of Product
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Rate of Tax
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Cigarettes
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Rate of tax at €192.44 per thousand together with an amount equal to 18.03 per cent of the price at which the cigarettes are sold by retail.
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Cigars
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Rate of tax at €271.337 per kilogram.
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Fine-cut tobacco for the rolling of cigarettes
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Rate of tax at €228.968 per kilogram.
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Other smoking tobacco
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Rate of tax at €188.243 per kilogram.
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”.
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(2) The
Finance Act 2005
is further amended with effect as on and from 1 May 2012 by substituting the following for Schedule 2 to that Act (as amended by subsection (1)):
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“SCHEDULE 2
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Rates of Tobacco Products Tax
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(With effect as on and from 1 May 2012)
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Description of Product
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Rate of Tax
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Cigarettes
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Rate of tax at—
(a) except where paragraph (b) applies, €233.11 per thousand together with an amount equal to 9.04 per cent of the price at which the cigarettes are sold by retail, or
(b) €268.14 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).
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Cigars
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Rate of tax at €271.337 per kilogram.
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Fine-cut tobacco for the rolling of cigarettes
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Rate of tax at €228.968 per kilogram.
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Other smoking tobacco
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Rate of tax at €188.243 per kilogram.
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”.
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