Finance Act, 2002

SCHEDULE 4

Section 88(2)(a).

Rates of Excise Duty on Tobacco Products

PART 1

With effect as on and from 6 December 2001

Description of Product

Rate of Duty

Cigarettes

...

...

...

...

£85.21 per thousand together with an amount equal to 18.73 per cent of the price at which the cigarettes are sold by retail

Cigars

...

...

...

...

...

£129.242 per kilogram

Fine-cut tobacco for the rolling

of cigarettes

...

...

...

...

£109.061 per kilogram

Other smoking tobacco

...

...

£89.663 per kilogram

PART 2

Section 88 (2)(b)

With effect as on and from 1 January 2002

Description of Product

Rate of Duty

Cigarettes

...

...

...

...

€108.19 per thousand together with an amount equal to 18.73 per cent of the price at which the cigarettes are sold by retail

Cigars

...

...

...

...

...

€164.103 per kilogram

Fine-cut tobacco for the rolling

of cigarettes

...

...

...

...

€138.478 per kilogram

Other smoking tobacco

...

...

€113.848 per kilogram