Finance Act, 1997
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Amendment of section 1 (interpretation) of Finance (Excise Duty on Tobacco Products) Act, 1977 . |
86.—(1) Section 1 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is hereby amended in subsection (1) by the substitution of the following definitions for the definitions of “cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes”, “smoking tobacco” and “tobacco product”: | |
“‘cigarettes’ means— | ||
(a) rolls of tobacco capable of being smoked as they are and which are not cigars; | ||
(b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette paper tubes or wrapped in cigarette paper; | ||
(c) products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraphs (a) or (b); | ||
and to which Council Directive No. 95/59/EC of 27 November 1995* , relates; | ||
‘cigars’ means— | ||
(a) rolls of tobacco made entirely of natural tobacco; | ||
(b) rolls of tobacco with an outer wrapper of natural tobacco; | ||
(c) rolls of tobacco with an outer wrapper of the normal colour of a cigar, and a binder, of reconstituted tobacco, where at least 60 per cent. by weight of the tobacco particles are both wider and longer than 1.75 millimetres and where the wrapper is fitted in spiral form with an acute angle of at least 30 degrees to the longitudinal axis of the cigar; | ||
(d) rolls of tobacco with an outer wrapper, of the normal colour of a cigar, of reconstituted tobacco, where the unit weight, not including filter or mouth-piece, is not less than 2.3 grammes and if at least 60 per cent. by weight of the tobacco particles are both wider and longer than 1.75 millimetres and the circumference over at least one third of the length is not less than 34 millimetres; | ||
(e) products consisting in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraphs (a), (b), (c) or (d) provided they have: | ||
(i) a wrapper of natural tobacco, | ||
(ii) a wrapper and binder both of reconstituted tobacco, or | ||
(iii) a wrapper of reconstituted tobacco; | ||
and to which Council Directive No. 95/59/EC of 27 November 1995, relates; | ||
‘fine-cut tobacco for the rolling of cigarettes’ means smoking tobacco in which more than 25 per cent. by weight of the tobacco particles have a cut width of less than 1 millimetre and to which Council Directive No. 95/59/EC of 27 November 1995, relates; | ||
‘smoking tobacco’ means— | ||
(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and which is capable of being smoked without further industrial processing; | ||
(b) tobacco refuse which is put up for retail sale and can be smoked and is not a cigar or cigarette; | ||
(c) products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraphs (a) or (b); | ||
and to which Council Directive No. 95/59/EC of 27 November 1995, relates; | ||
‘tobacco product’ means any product specified in the First Schedule to this Act except where such product contains no tobacco and is used exclusively for medical purposes;”. | ||
(2) Paragraph 6 of the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ), is hereby revoked. | ||