Finance Act 2007

Rates of tobacco products tax.

62.— The Finance Act 2005 is amended by substituting the following for Schedule 2 to that Act:


Rates of Tobacco Products Tax

Description of Product

Rate of Tax


€151.37 per thousand together with an amount equal to 17.78 per cent of the price at which the cigarettes are sold by retail


€217.388 per kilogram

Fine-cut tobacco for the rolling of cigarettes

€183.443 per kilogram

Other smoking tobacco

€150.815 per kilogram