[Oireachtas] Dail Eireann debate. Financial resolutions 2015 – Financial resolution no. 1: Tobacco products tax. (14 Oct 2014)
External website: https://www.oireachtas.ie/en/debates/debate/dail/2...
The Taoiseach: I move:
(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 2014, by substituting the following for Schedule 2 to that Act (as amended by section 52 of the Finance (No. 2) Act 2013 (No. 41 of 2013)):
“SCHEDULE 2 RATES OF TOBACCO PRODUCTS TAX
(With effect as on and from 15 October 2014)
|
Description of Product |
Rate of Tax |
|
Cigarettes …. .... .... …. . . . Cigars .... .... .... …. Fine-cut tobacco for the rolling of cigarettes .... .... .... .… Other smoking tobacco .... …. |
Rate of tax at- (a) except where paragraph (b) applies, €255.69 per thousand together with an amount equal to 8.85 per cent of the price at which the cigarettes are sold by retail, or (b) €289.98 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a). Rate of tax at €295.350 per kilogram. Rate of tax at €273.177 per kilogram. Rate of tax at €204.902 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).
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