Dáil Éireann - Volume 473 - 22 January, 1997

Financial Resolutions, 1997. - Financial Resolution No. 1: Excise — Tobacco Products.

The Taoiseach: I move Financial Resolution No. 1:

(1) That in this Resolution—

“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977);

“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “other smoking tobacco” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and by Regulation 26 and Regulation 29 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992).

(2) That the duty of excise on tobacco products imposed by section 2 of the Act of 1977 shall, in lieu of the several rates specified in the Third Schedule to the Finance Act, 1996 (No. 9 of 1996), be charged, levied and paid, as on and from the 23rd day of January, 1997, at the several rates specified in the Schedule to this Resolution.

(3) 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).



Description of Product

Rate of Duty


£62.64 per thousand together with an amount equal to 16.93 per cent of the price at which the cigarettes are sold by retail.


£94.652 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£79.872 per kilogram

Other smoking tobacco

£65.666 per kilogram