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3 2003

Finance Act 2003

SCHEDULE 3

Rates of Excise Duty on Tobacco Products

Section 96 .

(with effect as on and from 5 December 2002)

Description of Product

Rate of Duty

Cigarettes     ...     ...     ...     ...     ...

€124.94 per thousand together with an amount equal to 18.46 per cent of the price at which the cigarettes are sold by retail

Cigars     ...     ...     ...     ...     ...

€185.701 per kilogram

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

€156.704 per kilogram

Other smoking tobacco     ...     ...

€128.832 per kilogram