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 9 October 2019, by substituting the following for Schedule 2 to that Act (as amended by section 34 of the Finance Act 2018 (No. 30 of 2018)):

“SCHEDULE 2

Rates of tobacco products tax

(With effect as on and from 9 October 2019)

Description of Product	Rate of Tax
Cigarettes	Rate of tax at— (a) except where paragraph (b) applies, €346.04 per thousand together with an amount equal to 8.91 per cent of the price at which the cigarettes are sold by retail, or (b) €395.05 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a).
Cigars .... .... .... .... .... .... .... ....	Rate of tax at €394.811 per kilogram.
Fine-cut tobacco for the rolling of cigarettes ....	Rate of tax at €379.831 per kilogram.
Other smoking tobacco .... .... .... .... ....	Rate of tax at €273.903 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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