Finance Act 2009

Rates of tobacco products tax.

16.— The Finance Act 2005 is amended with effect as on and from 8 April 2009 by substituting the following for Schedule 2 to that Act (as amended by section 52 of the Finance (No. 2) Act 2008 ):

“SCHEDULE 2

Rates of Tobacco Products Tax

(With effect as on and from 8 April 2009)

Description of Product	Rate of Tax
Cigarettes ... ... ... ... ... ... ... ... ... ... ... ... ... ...	€183.42 per thousand together with an amount equal to 18.25 per cent of the price at which the cigarettes are sold by retail
Cigars ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...	€261.066 per kilogram
Fine-cut tobacco for the rolling of cigarettes	€220.301 per kilogram
Other smoking tobacco ... ... ... ... ... ... ... ... ...	€181.117 per kilogram

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