Dáil debates
Tuesday, 7 April 2009
Financial Resolution No. 3: Tobacco Products Tax
8:00 pm
Mary Coughlan (Donegal South West, Fianna Fail)
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I move the following Financial Resolutions:
(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 8 April 2009, by substituting the following for Schedule 2 to that Act (as amended by section 52 of the Finance (No. 2) Act 2008 (No. 25 of 2008)):
"SCHEDULE 2
Rates of Tobacco Products Tax
| Description of Product | Rate of Tax |
| Cigarettes . .... .... .Cigars .... .... .... .Fine-cut tobacco for the rolling of cigarettes .... .... .... . Other smoking tobacco .... . | €183.42 per thousand together with an amount equal to 18.25 per cent of the price at which the cigarettes are sold by retail€261.066 per kilogram€220.301 per kilogram€181.117 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).