S.I. No. 299/1981 - Imposition of Duties (No. 254) (Excise Duty on Tobacco Products) Order, 1981.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), section 46 of the Finance Act, 1975 (No. 6 of 1975), and section 29 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978) hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 254) (Excise Duty on Tobacco Products) Order, 1981.

2. The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), shall, in so far as it is chargeable on cigarettes (within the meaning of the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 )), be charged, levied and paid, as on and from the 1st day of September, 1981, at the rate of £17.90 per thousand together with an amount equal to 18.75 per cent. of the price at which the cigarettes are sold by retail in lieu of any other rate.

	GIVEN under the Official Seal of the Government, this 26th day of August, 1981.
	GARRET FITZGERALD,
	Taoiseach.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order alters the composition of the rate of excise duty on cigarettes. The new rate is designed to ensure that there is no increase in the excise duty burden on cigarettes as a consequence of the increase in the rate of Value-Added Tax from 10 per cent on 1 September, 1981.

The excise duty on tobacco products, other than cigarettes, is not affected by this Order.