Léim ar aghaidh chuig an bpríomhábhar

Dáil Éireann díospóireacht -
Wednesday, 3 Dec 1997

Vol. 484 No. 1

Financial Resolutions 1998. - Financial Resolution No. 1: Tobacco Products

(1) THAT in this Resolution—
"the Act of 1977" means the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977);
"the Act of 1997" means the Finance Act, 1997 (No. 22 of 1997);
"cigarettes", "cigars", "fine-cut tobacco for the rolling of cigarettes" and "other smoking tobacco" have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S. I. No. 296 of 1979), by Regulations 26 and 29 of the European Communities (Customs and Excise) Regulations, 1992 (S. I. No. 394 of 1992), and by section 86 of the Act of 1997.
(2) THAT the duty of excise on tobacco products imposed by section 2 of the Act of 1977 shall, in lieu of the several rates specified in the Seventh Schedule to the Act of 1997, be charged, levied and paid, as on and from the 4th day of December, 1997, at the several rates specified in the Schedule to this Resolution.
(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).

Description of Product

Rate of Duty


£65.01 per thousand together with an amount equal to 17.53 per cent. of the price at which the cigarettes are sold by retail


£99.115 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£83.638 per kilogram

Other smoking tobacco

£68.762 per kilogram