Finance Act 2007

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Rates of tobacco products tax.

62.— The Finance Act 2005 is amended by substituting the following for Schedule 2 to that Act:

“SCHEDULE 2

Rates of Tobacco Products Tax

Description of Product	Rate of Tax
Cigarettes	€151.37 per thousand together with an amount equal to 17.78 per cent of the price at which the cigarettes are sold by retail
Cigars	€217.388 per kilogram
Fine-cut tobacco for the rolling of cigarettes	€183.443 per kilogram
Other smoking tobacco	€150.815 per kilogram

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