Finance Act 2008

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Rates of tobacco products tax.

74.— The Finance Act 2005 is amended by substituting the following for Schedule 2 to that Act (as amended by section 62 of the Finance Act 2007 ):

“SCHEDULE 2

Rates of Tobacco Products Tax

Description of Product	Rate of Tax
Cigarettes	€160.57 per thousand together with an amount equal to 17.92 per cent of the price at which the cigarettes are sold by retail
Cigars	€229.917 per kilogram
Fine-cut tobacco for the rolling of cigarettes	€194.016 per kilogram
Other smoking tobacco	€159.507 per kilogram

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