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Finance (No. 2) Act 2013

Rates of tobacco products tax

52. The Finance Act 2005 is amended with effect as on and from 16 October 2013 by substituting the following for Schedule 2 to that Act (as amended by section 49 of the Finance Act 2013 ):

“SCHEDULE 2

Rates of Tobacco Products Tax

(With effect as on and from 16 October 2013)

Description of Product

Rate of Tax

Cigarettes ... ... ... ... ... ... ...

Rate of tax at—

(a) except where paragraph (b) applies, €241.83 per thousand together with an amount equal to 8.72 per cent of the price at which the cigarettes are sold by retail, or

(b) €275.62 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 €279.345 per kilogram.

Fine-cut tobacco for the rolling of cigarettes

Rate of tax at €252.222 per kilogram.

Other smoking tobacco ... ... ... ... ...

Rate of tax at €193.799 per kilogram.

”.