I move:
(1) That the duty of excise on tobacco imposed by paragraph 10 (2) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), shall be charged, levied and paid, as on and from the 29th day of January, 1976, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the Fourth Schedule to the said Order.
(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).
SCHEDULE.
Rates of Excise Duty on Tobacco.
Description of Tobacco |
Rate of Duty |
|
£ |
||
Unmanufactured tobacco: |
||
Unstripped or unstemmed: |
||
Containing 10% or more by weight of moisture |
the lb. |
6.789 |
Other |
the lb. |
6.989 |
Stripped or stemmed: |
||
Containing 10% or more by weight of moisture |
the lb. |
6.789 |
Other |
the lb. |
6.989 |
Manufactured tobacco: |
||
Cigars |
the lb. |
6.817 |
Cigarettes |
the lb. |
6.843 |
Cavendish or negrohead: |
||
Manufactured in bond |
the lb. |
6.889 |
Other |
the lb. |
6.914 |
Snuff: |
||
Containing more than 13% by weight of moisture |
the lb. |
6.814 |
Other |
the lb. |
6.914 |
Reconstituted or homogenised tobacco: |
||
Containing 10% or more by weight of moisture |
the lb. |
6.789 |
Other |
the lb. |
6.989 |
Other: |
||
Hard pressed tobacco |
the lb. |
5.643 |
Other pipe tobacco |
the lb. |
6.606 |
Other manufactured tobacco |
the lb. |
6.831 |