Dáil debates
Wednesday, 6 December 2006
Financial Resolution No. 3: Tobacco Products
8:00 pm
Bertie Ahern (Dublin Central, Fianna Fail)
I move:
(1) THAT for the purposes of the tax charged by virtue of section 72 of the Finance Act 2005 (No. 5 of 2005), that Act is amended, with effect as on and from 7 December 2006, by substituting the following for Schedule 2 to that Act:
"SCHEDULE 2
| Rates of Tobacco Products Tax | |
| Description of Product | Rate of Duty |
| Cigarettes .... .... .... ..... ..... | €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 |
| Cigars .... .... .... .... .... .... .... | €217.388 per kilogram |
| Fine-cut tobacco for the rolling of cigarettes .... .... | €183.443 per kilogram. |
| Other smoking tobacco .... .... | €150.815 per kilogram |
".
(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).
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