Finance Act 2025

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Amendment of Schedule 2 to Finance Act 2005 (rates of tobacco products tax)

56. The Finance Act 2005 is amended with effect as on and from 8 October 2025 by the substitution of the following Schedule for Schedule 2:

“SCHEDULE 2

RATES OF TOBACCO PRODUCTS TAX

(With effect as on and from 8 October 2025)

Description of Product	Rate of Tax
Cigarettes .... .... .... .... .... .... .... .... ....	Rate of tax at— (a) except where paragraph (b) applies, €483.50 per thousand together with an amount equal to 8.78 per cent of the price at which the cigarettes are sold by retail, or (b) €533.99 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 €541.758 per kilogram.
Fine-cut tobacco for the rolling of cigarettes .... .... .... .... .... .... .... .... ....	Rate of tax at €521.201 per kilogram.
Other smoking tobacco .... .... .... .... ....	Rate of tax at €375.847 per kilogram.

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