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Updated to 20 November 2024 (Act No. 48 of 2024 and S.I. No. 663 of 2024)

Finance (Excise Duty on Tobacco Products) Act 1977
No. 32 of 1977

Contents

Commencement

SectionCommencement DateCommencement Information
Whole Act 20 December 1977 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Rep. 5/2005, ss. 81 (1), 86, sch. 3, pt. 1
Applic. ext. 7/1989, ss. 1 (2), 20 (6)
  21/1989, ss. 2, 53 (5)
  S. I. No. 303 of 1996, art. 3 (1)
S. 1 application restricted S.I. No. 296 of 1979, art. 6
S.1 am. S. I. No. 296 of 1979, par. 6
S.1 (1) amended S.I. No. 394 of 1992, regs. 1(2), 26(a)
  S.I. No. 296 of 1979, art. 5(a)
  S. I. No. 296 of 1979, par. 5 (a)
  12/1988, s.55 (2) (a)
  13/1994, ss. 68 (a), 77
S.1 (1), defs. am. 5/2002, s.94 (1) (a) (i)
S.1 (1), defs. substit. 22/1997, s.86 (1)
  5/2002, s.94 (1) (a) (ii) (2)
S.1 (1A), subsec. ins. 13/1994, ss. 68 (b), 77
S.1 (1A) am. 5/2002, s.94 (1) (b) (i) (ii)
S.1 (4) amended S.I. No. 394 of 1992, regs. 1(2), 26(b)
  S. I. No. 394 of 1992, reg. 26
S.1 (4) inserted S.I. No. 296 of 1979, art. 5(b)
S.2, applic. ext. 9/1992, ss. 104 (i), 119
S.2, rates of duty specified. S. I. No. 384 of 1977, par. 2
  11/1979, s.41 (2), sch. 4
  S. I. No. 296 of 1979, par. 3
  14/1980, s.66 (2), sch. 3
  16/1981, s.32 (2), sch. 2
  S. I. No. 299 of 1981, art. 2
  28/1981, s.4 (2), sch. 2
  S. I. No. 148 of 1982, par. 8 (2), sch. 5
  9/1984, s.70, sch. 3
  10/1985, s.27, sch. 2
  13/1986, s.63 (2), sch. 5
  S. I. No. 19 of 1987, par. 4 (2), sch.
  S.I. No. 42 of 1983, arts. 2, 7(2), schedule 4
  12/1988, s.55 (3), sch. 4
  9/1992, s.146 (2), sch. 4
  13/1994, s.78, sch. 3
  22/1997, s.85 (2), sch. 7
  3/1998, s.94 (2), sch. 7
  2/1999, s.111 (2), sch. 4
  7/2001, s.154 (2), sch. 4
  5/2002, s.88 (2), sch. 4
  3/2003, s.96, sch. 3
  8/2004, s.45, sch. 2
S.2A, new s. 13/1994, ss. 69, 77
S.2A (1) am. 8/1995, ss. 78 (a)
S.2A (2) (3), subsec. substit. 5/2005, ss. 87 (1) (a) (i) (ii) (2)
S.2A (4) am. 8/1995, ss. 78 (b)
S.2A (4) del. 5/2005, ss. 87 (1) (a) (iii), 150 (9)
S.2A (5), subsec. ins. 8/1995, ss. 78 (c)
S.2B am. 8/1995, ss. 79 (a)
S.2B, new s. 13/1994, ss. 70, 77
S.2B (1) (a) am. 5/2002, s.95 (a)
S.2B (1) (b) am. 8/1995, ss. 79 (b)
  5/2002, s.95 (1) (b)
S.2B (1) (d), par. ins. 8/1995, ss. 79 (b)
S.2B (3), subsec. ins. 8/1995, ss. 79 (c)
S. 3(1) substituted S.I. No. 394 of 1992, regs. 1(2), 27(a)
S.3 (1) am. 5/2005, ss. 87 (1) (b) (i) (2)
S.3 (1A), subsec. ins. 13/1994, ss. 71 (a), 77
S.3 (1A), subsec. substit. 5/2005, ss. 87 (1) (b) (ii) (2)
S.3 (2) deleted S.I. No. 394 of 1992, regs. 1(2), 27(b)
S.3 (3), subsec. substit. 13/1994, ss. 71 (b), 77
S.3 (3) (a) am. 8/1995, ss. 80
  5/2005, s.87 (1) (b) (iii) (2)
S.6 (5) am. 7/2001, s.240, sch. 5
S.7 (3) (c) am. 7/2001, s.240, sch. 5
  5/2002, s.96
S.7 (3) (c), par. ins. 13/1994, ss. 72, 77
S.7 (3) (c), par. substit. 9/1996, s.84
S.7 (4), subsec. ins. S. I. No. 394 of 1992, regs. 1(2), 28
S.8, appl. with mod. S. I. No. 57 of 1979, par. 21 (2)
S. 8(1) applied with modifications S.I. No. 57 of 1979, arts. 2, 21(2)
S. 8(1A) subsec. ins. 6/2006, s. 86
S.8 (2) (i)-(l), pars. ins. 13/1994, ss. 73, 77
S.8 (2) (i), par. substit. 8/1995, s.81
S.10, new rate of duty. 14/1980, s.77 (4), sch. 7, pt. 4
S.10 (1), am. of rate of duty payable. 9/1992, s.160 (4), sch. 6, pt. 4
S.10 (1) (a) (5) am. 7/2001, s.240, sch. 5
S. 10(4) applied with modifications S.I. No. 57 of 1979, arts. 2, 21(3)
S.10 (5) am. 7/2001, s.157
S.10 (4) (5), appl. with mods. S. I. No. 57 of 1979, par. 21 (3)-(5)
S. 10(5) applied with modifications S.I. No. 57 of 1979, arts. 2, 21(4)
S.10A, new s. 13/1994, ss. 74, 77
S.10A, powers of gardai for offence under. 7/2001, ss. 138, 139 (2), 140 (2), 141 (2), 152
S.10A (1) am. 8/1995, s.82 (a) (i) (ii)
  9/1996, s.85 (a)
  22/1997, s.87 (a)
  5/2002, s.97 (a)
S.10A (1), applic. ext. S. I. No. 303 of 1996, art. 3 (2)
S.10A (2) am. 9/1996, s.85 (b)
S.10A (3), subsec. substit. 22/1997, s.87 (b)
S.10A (3) (a) (b) am. 7/2001, ss. 158 (a), 240, sch. 5
S.10A (4), applic. ext. S. I. No. 303 of 1996, art. 3 (2)
S.10A (4), subsec. substit. 22/1997, s.87 (c)
  7/2001, s.158 (b)
S.10A (4) (b) (i) am. 5/2002, s.97 (b)
S.10A (5), subsec. ins. 8/1995, s.82 (b)
S.11 am. 13/1994, ss. 75, 77
  7/2001, ss. 159, 240, sch. 5
S.11 appl. with mods. S. I. No. 57 of 1979, par. 21 (3)-(5)
  S. I. No. 152 of 1979, par. 12
  S. I. No. 153 of 1979, par. 12
Sch. 1 am. 12/1988, s.55 (2) (b)
  S. I. No. 394 of 1992, regs. 1(2), 29, schedule 3

SIs made under the Act

SectionSIs made under the Act
No section specified Imposition of Duties (No. 233) (Rates of Excise Duty on Tobacco Products) Order 1977 (S.I. No. 384 of 1977)
S. 2 Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order 1979 (S.I. No. 296 of 1979)
S. 2A(5) Finance (Excise Duty on Tobacco Products) Act, 1977 (Section 2A(5)) Order 1996 (S.I. No. 303 of 1996)
S. 8 Tobacco Products (Tax Stamps) (Amendment) Regulations 2006 (S.I. No. 102 of 2006)
  Tobacco Products (Tax Stamps) Amendment Regulations 1997 (S.I. No. 202 of 1997)
  Tobacco Products (Tax Stamps) Regulations 1995 (S.I. No. 233 of 1995)
  Televisions and Gramophone Records Regulations 1984 (S.I. No. 363 of 1984)
  Motor Vehicle Excise Duty Regulations 1984 (S.I. No. 361 of 1984)
  Televisions and Gramophone Records Regulations 1979 (S.I. No. 61 of 1979)
  Motor Vehicle Excise Duty Regulations 1979 (S.I. No. 60 of 1979)
  Tobacco Products Regulations 1977 (S.I. No. 389 of 1977)
  Tobacco Products Regulations 1977 (S.I. No. 389 of 1977)