Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697805295351.pdf (Ireland)
Budget 2022 Financial Resolutions FINANCIAL RESOLUTION No.

1 –––––––––– EXCISE –––––––––– Tobacco Products Tax –––––––––– (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 13 October 2021, by substituting the following for Schedule 2 to that Act (as amended by section 26 of the Finance Act 2020 (No.
26 of 2020)): “SCHEDULE 2 Rates of tobacco PRoducts tax (With effect as on and from 13 October 2021) Description of Product Rate of Tax Cigarettes ….

.... .... ….

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….

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Rate of tax at — (a) except where paragraph (b) applies, €383.42 per thousand together with an amount equal to 8.83 per cent of the price at which the cigarettes are sold by retail, or (b) €434.19 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 .... .... .... ….

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Rate of tax at €434.496 per kilogram.


Fine-cut tobacco for the rolling of cigarettes .... Rate of tax at €418.010 per kilogram.

Other smoking tobacco .... ….

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Rate of tax at €301.434 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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1 FINANCIAL RESOLUTION No.


2 –––––––––– GENERAL –––––––––– THAT it is expedient to amend the law relating to customs and inland revenue (including value-added tax and excise) and to make further provision in connection with finance.

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