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8 2004

Finance Act 2004

SCHEDULE 2

Rates of Excise Duty on Tobacco Products

Section 45 .

Description of Product

Rate of Duty

Cigarettes     ...     ...     ...

€133.39 per thousand together with an amount equal to 18.32 per cent of the price at which the cigarettes are sold by retail

Cigars  ...     ...     ...     ...

€196.409 per kilogram

Fine-cut tobacco for the rolling of cigarettes     ...     ...     ...

€165.740 per kilogram

Other smoking tobacco     ...

€136.261 per kilogram