Financial Resolutions Nos. 5 and 6. - Financial Resolution No. 5: Excise – Tobacco Products.
(1) THAT in this Resolution–
"Act of 1977" means the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977);
"Act of 2002" means the Finance Act, 2002 (No. 5 of 2002);
"cigarettes", "cigars", "fine-cut tobacco for the rolling of cigarettes" and "smoking tobacco" have the same meanings as they have in the Act of 1977, as amended by section 86 of the Finance Act, 1997 (No. 22 of 1997) and by section 94 of the Act of 2002.
(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 Part 2 of Schedule 4 to the Act of 2002, be charged, levied and paid, as on and from 5 December 2002 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).
SCHEDULE
Rates Of Excise Duty On Tobacco Products
|
Description of Product |
Rate of Duty |
|
Cigarettes |
€124.94 per thousand together with an amount equal to 18.46 per cent of the price at which the cigarettes are sold by retail |
|
Cigars |
€185.701 per kilogram |
|
Fine-cut tobacco forthe rolling of cigarettes. |
€156.704 per kilogram |
|
Other smoking tobacco. |
€128.832 per kilogram |