Finance Act 2018

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Rates of tobacco products tax

34. The Finance Act 2005 is amended with effect as on and from 10 October 2018 by substituting the following for Schedule 2 (as amended by section 49 of the Finance Act 2017 (No. 41 of 2017)) to that Act:

“SCHEDULE 2

Rates of Tobacco Products Tax

(With effect as on and from 10 October 2018)

Description of Product	Rate of Tax
Cigarettes .... .... .... ....	Rate of tax at—
	(a) except where paragraph (b) applies, €327.10 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) €376.82 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 €375.058 per kilogram.
Fine-cut tobacco for the rolling of cigarettes .... .... .... ....	Rate of tax at €360.827 per kilogram.
Other smoking tobacco.... ....	Rate of tax at €260.199 per kilogram.

”.

Finance Act 2018 Permanent Page URL

Finance Act 2018

Permanent Page URL