Dáil debates
Tuesday, 10 October 2017
Financial Resolutions 2018 - Financial Resolution No. 1: Tobacco Products Tax
9:05 pm
Simon Harris (Wicklow, Fine Gael) | Oireachtas source
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 be amended, with effect as on and from 11 October 2017, by substituting the following for Schedule 2 to that Act (as amended by section 36 of the Finance Act 2016 (No. 18 of 2016)):"SCHEDULE 2
RATES OF TOBACCO PRODUCTS TAX
(With effect as on and from 11 October 2017)
| Description of Product | Rate of Tax |
|---|---|
Cigarettes .... .... .... .... | Rate of tax at-
|
Cigars .... .... .... .... | Rate of tax at €355.238 per kilogram. |
Fine-cut tobacco for the rolling of cigarettes .... | Rate of tax at €335.342 per kilogram. |
Other smoking tobacco .... .... .... .... .... .... | Rate of tax at €246.449 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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