I move:
(1) That in this Resolution "cigarettes", "cigars", "cavendish or negrohead", "hard pressed tobacco", "other pipe tobacco", "smoking tobacco", "chewing tobacco" and "tobacco products" have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979).
(2) That the duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall be charged, levied and paid, as on and from the 30th day of January, 1986, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the Second Schedule to the Finance Act, 1985 (No. 10 of 1985).
(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE
RATES OF EXCISE DUTY ON TOBACCO PRODUCTS
|
Description of Product |
Rate of Duty |
|
Cigarettes |
£35.80 per thousand together with an amount equal to 14.57 per cent, of the price at which the cigarettes are sold by retail |
|
Cigars |
£54.108 per kilogram |
|
Cavendish or negro-head |
£54.678 per kilogram |
|
Hard pressed tobacco |
£34.967 per kilogram |
|
Other pipe tobacco |
£43.955 per kilogram |
|
Other smoking or chewing tobacco |
£45.660 per kilogram |
