Financial Resolution No. 5: Tobacco Products.
(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 15 October 2008, by substituting the following for Schedule 2 to that Act (as amended by section 74 of the Finance Act 2008 (No. 3 of 2008)):
|
Description of Product |
Rate of Tax |
|
Cigarettes |
€175.30 per thousand together with an amount equal to 18.28 per cent of the price at which the cigarettes are sold by retail |
|
Cigars |
€250.729 per kilogram |
|
Fine-cut tobacco for the rolling of cigarettes |
€211.578 per kilogram |
|
Other smoking tobacco |
€173.946 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).