I move the following Financial Resolutions:
(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 be amended, with effect as on and from 8 April 2009, by substituting the following for Schedule 2 to that Act (as amended by section 52 of the Finance (No. 2) Act 2008 (No. 25 of 2008)):
|
Description of Product |
Rate of Tax |
|
Cigarettes |
€183.42 per thousand together with an amount equal to 18.25 per cent of the price at which the cigarettes are sold by retail |
|
Cigars |
€261.066 per kilogram |
|
Fine-cut tobacco for the rolling of cigarettes |
€220.301 per kilogram |
|
Other smoking tobacco |
€181.117 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).