1. HomeBaile
  2. ActsAchtanna
  3. 2013
  4. Finance Act 2013

Finance Act 2013

PART 2

Excise

Rates of tobacco products tax.

49.— The Finance Act 2005 is amended with effect as on and from 6 December 2012 by substituting the following for Schedule 2 to that Act (as amended by section 69 of the Finance Act 2012 ):

“SCHEDULE 2

Rates of Tobacco Products Tax

(With effect as on and from 6 December 2012)

Description of Product

Rate of Tax

Cigarettes

Rate of tax at—

(a) except where paragraph (b) applies, €237.69 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) €271.91 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 €275.342 per kilogram.

Fine-cut tobacco for the rolling of cigarettes

Rate of tax at €248.608 per kilogram.

Other smoking tobacco

Rate of tax at €191.022 per kilogram.

”.