Dáil debates
Tuesday, 10 October 2023
Financial Resolution No. 3: Tobacco Products Tax
9:20 pm
Simon Coveney (Cork South Central, 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 2023, by substituting the following for Schedule 2 to that Act (as amended by section 47 of the Finance Act 2022 (No. 44 of 2022)): “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, €402.48 per thousand together with an amount equal to 8.85 per cent of the price at which the cigarettes are sold by retail, or (b) €479.37 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 €483.343 per kilogram. |
Fine-cut tobacco for the rolling of cigarettes .... .... .... .... .... .... | Rate of tax at €465.003 per kilogram. |
Other smoking tobacco .... .... .... | Rate of tax at €335.322 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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