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Dáil Éireann debate -
Wednesday, 6 Dec 2006

Vol. 629 No. 1

Financial Resolution No. 3: Tobacco Products.

I move:

(1) THAT for the purposes of the tax charged by virtue of section 72 of the Finance Act 2005 (No. 5 of 2005), that Act is amended, with effect as on and from 7 December 2006, by substituting the following for Schedule 2 to that Act:

"SCHEDULE 2

Rates of Tobacco Products Tax

Description of Product

Rate of Duty

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

€151.37 per thousand together with an amount equal to 17.78 per cent of the price at which the cigarettes are sold by retail

Cigars .... .... .... .... .... .... ....

€217.388 per kilogram

Fine-cut tobacco for the rolling of cigarettes .... ....

€183.443 per kilogram.

Other smoking tobacco .... ....

€150.815 per kilogram

".

(2) 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).

Financial Resolution No. 3 agreed to.

It is proposed to discuss Financial Resolutions Nos. 4 and 5 together.

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