S.I. No. 384/1977 - Imposition of Duties (No. 233) (Rates of Excise Duty on Tobacco Products) Order, 1977

S.I. No. 384 of 1977.

IMPOSITION OF DUTIES (No. 233) (RATES OF EXCISE DUTY ON TOBACCO PRODUCTS) ORDER, 1977.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962) and the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), hereby order as follows:

1.

2.

( a ) tobacco products that are manufactured in the State, or imported into the State, on or after the 1st day of January, 1978, and

( b ) tobacco products in respect of the tobacco in which the duty of excise referred to in section 6 of that Act may be remitted or repaid under that section by the Revenue Commissioners,

shall be charged, levied and paid—

• (i) on cigarettes, at the rate of £8.00 per thousand together with an amount equal to 15.7 per cent of the price at which the cigarettes are sold by retail,

• (ii) on cigars, at the rate of £6.817 per pound,

• (iii) on cavendish or negrohead, at the rate of £6.889 per pound,

• (vi) on hard pressed tobacco, at the rate of £4.406 per pound,

• (v) on other pipe tobacco, at the rate of £5.538 per pound, and

• (vi) on other smoking or chewing tobacco, at the rate of £5.753 per pound.

• (2) In this paragraph "cavendish or negrohead", "cigars", "hard pressed tobacco", "other pipe tobacco" and "tobacco products" have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 .

GIVEN under the Official Seal of the Government, this 20th day of December, 1977.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for the rates of excise duty to be charged on tobacco products with effect from 1 January 1978.