Stephen Donnelly (Wicklow, Fianna Fail) | 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 28 September 2022, by substituting the following for Schedule 2 to that Act (as amended by section 40 of the Finance Act 2021 (No. 45 of 2021)):

“SCHEDULE 2

RATES OF TOBACCO PRODUCTS TAX

(With effect as on and from 28 September 2022)

Description of Product	Rate of Tax
Cigarettes .... .... .... .... ....	Rate of tax at­— (a) except where paragraph (b) applies, €402.32 per thousand together with an amount equal to 8.73 per cent of the price at which the cigarettes are sold by retail, or (b) €452.52 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 €454.071 per kilogram.
Fine-cut tobacco for the rolling of cigarettes .... .... .... .... .... ....	Rate of tax at €436.842 per kilogram.
Other smoking tobacco .... .... ....	Rate of tax at €315.014 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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