Finance (No. 2) Act, 1981

SECOND SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 4.

Description of Product

Rate of Duty

Cigarettes

£16.80 per thousand together with an amount equal to 22.1 per cent. of the price at which the cigarettes are sold by retail on cigarettes manufactured in the State, or imported into the State, before the 1st day of September, 1981.

£17.90 per thousand together with an amount equal to 18.75 per cent. of the price at which the cigarettes are sold by retail on cigarettes manufactured in the State, or imported into the State, on or after the 1st day of September, 1981.

Cigars

£30.699 per kilogram

Cavendish or negrohead

£31.022 per kilogram

Hard pressed tobacco

£19.840 per kilogram

Other pipe tobacco

£24.938 per kilogram

Other smoking or chewing tobacco

£25.906 per kilogram