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Finance (No. 2) Act 2008
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Rates of tobacco products tax.

52.— The Finance Act 2005 is 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 ):

“SCHEDULE 2

Rates of Tobacco Products Tax

(With effect as on and from 15 October 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

”.