Finance Act, 1995

SEVENTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 110 .

Description of Product

Rate of Duty

Cigarettes

£57.21 per thousand together with an amount equal to 16.82 per cent. of the price at which the cigarettes are sold by retail

Cigars

£87.079 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£73.481 per kilogram

Other smoking tobacco

£60.412 per kilogram

Acts Referred to

Capital Acquisitions Tax Act, 1976

1976, No. 8

Capital Gains Tax Act, 1975

1975, No. 20

Central Bank Act, 1971

1971, No. 24

Companies Act, 1963

1963, No. 33

Companies Act, 1990

1990, No. 33

Corporation Tax Act, 1976

1976, No. 7

Criminal Procedure Act, 1967

1967, No. 12

Customs and Inland Revenue Act, 1885

48 & 49 Vict., c. 51

Customs and Inland Revenue Act, 1888

51 & 52 Vict., c. 8

Excise Management Act, 1827

7 & 8 Geo. 4, c. 53

Excise Management Act, 1841

4 & 5 Vict., c. 20

Finance Act, 1901

1 Edw.7, c. 7

Finance (1909-10) Act, 1910

10 Edw. 7 & 1 Geo. 5, c. 8

Finance Act, 1911

1 & 2 Geo. 5, c. 48

Finance Act, 1921

11 & 12 Geo. 5, c. 32

Finance Act, 1926

1926, No. 35

Finance Act, 1932

1932, No. 20

Finance Act, 1934

1934, No. 31

Finance Act, 1935

1935, No. 28

Finance Act, 1939

1939, No. 18

Finance Act, 1940

1940, No. 14

Finance Act, 1952

1952, No. 14

Finance Act, 1965

1965, No. 22

Finance Act, 1966

1966, No. 17

Finance Act, 1969

1969, No. 21

Finance Act, 1970

1970, No. 14

Finance Act, 1972

1972, No. 19

Finance Act, 1973

1973, No. 19

Finance Act, 1974

1974, No. 27

Finance Act, 1975

1975, No. 6

Finance Act, 1976

1976, No. 16

Finance Act, 1978

1978, No. 21

Finance Act, 1980

1980, No. 14

Finance Act, 1981

1981, No. 16

Finance Act, 1982

1982, No. 14

Finance Act, 1983

1983, No. 15

Finance Act, 1984

1984, No. 9

Finance Act, 1985

1985, No. 10

Finance Act, 1986

1986, No. 13

Finance Act, 1987

1987, No. 10

Finance Act, 1988

1988, No. 12

Finance Act, 1989

1989, No. 10

Finance Act, 1990

1990, No. 10

Finance Act, 1991

1991, No. 13

Finance Act, 1992

1992, No. 9

Finance (No. 2) Act, 1992

1992, No. 28

Finance Act, 1993

1993, No. 13

Finance Act, 1994

1994, No. 13

Finance (Customs Duties) (No. 4) Act, 1931

1931, No. 43

Finance (Excise Duty on Tobacco Products) Act, 1977

1977, No. 32

Finance (Excise Duties) (Vehicles) Act, 1952

1952, No. 24

Finance (Miscellaneous Provisions) Act, 1935

1935, No. 7

Finance (Miscellaneous Provisions) Act, 1968

1968, No. 7

Friendly Societies Acts, 1896 to 1977

Health Insurance Act, 1994

1994, No. 16

Housing (Miscellaneous Provisions) Act, 1979

1979, No. 27

Illicit Distillation Act, 1831

1 & 2 Will. 4, c. 53

Immature Spirits Restriction Act, 1947

1947, No. 12

Income Tax Act, 1967

1967, No. 6

Industrial and Provident Societies Acts, 1893 to 1978

Investment Limited Partnerships Act, 1994

1994, No. 24

Industrial Development Act, 1986

1986, No. 9

Industrial Development Act, 1993

1993, No. 19

Industrial Development (Amendment) Act, 1991

1991, No. 30

Inland Revenue Regulation Act, 1890

53 & 54 Vict., c. 21

Intoxicating Liquor Act, 1962

1962, No. 21

Intoxicating Liquor (General) Act, 1924

1924, No. 62

Irish Horseracing Industry Act, 1994

1994, No. 18

Local Government Act, 1941

1941, No. 23

Local Government (Financial Provisions) (No. 2) Act, 1983

1983, No. 21

Local Government (Planning and Development) Acts, 1963 to 1993

Local Government (Sanitary Services) Act, 1962

1962, No. 26

Official Secrets Act, 1963

1963, No. 1

Public Health (Ireland) Act, 1878

41 & 42 Vict., c. 52

Revenue Act, 1906

6 Edw. 7, c. 20

Roads Act, 1920

10 & 11 Geo. 5, c. 72

Road Traffic Act, 1961

1961, No. 24

Road Traffic Act, 1968

1968, No. 25

Social Welfare (Consolidation) Act, 1993

1993, No. 27

Spirits Act, 1880

43 & 44 Vict., c. 24

Spirits (Ireland) Act, 1854

17 & 18 Vict., c. 89

Stamp Act, 1891

54 & 55 Vict., c. 39

Succession Duty Act, 1853

16 & 17 Vict., c. 51

Tourist Traffic Act, 1939

1939, No. 24

Tourist Traffic Act, 1957

1957, No. 27

Tourist Traffic Acts, 1939 to 1987

Údarás na Gaeltachta Act, 1979

1979, No. 5

Value-Added Tax Act, 1972

1972, No. 22

Value-Added Tax (Amendment) Act, 1978

1978, No. 34