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 Header Item Budget Statement 2019 (Continued)
 Header Item Business of Dáil
 Header Item Allocation of Time: Motion
 Header Item Financial Resolutions 2019
 Header Item Financial Resolution No. 1: Tobacco Products Tax

Tuesday, 9 October 2018

Dáil Éireann Debate
Vol. 973 No. 2

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  10 o’clock

Business of Dáil

Minister of State at the Department of the Taoiseach (Deputy Joe McHugh): Information on Joe McHugh Zoom on Joe McHugh I move:

That notwithstanding the motion re sittings and business of the Dáil in budget week, agreed on Wednesday, 3 October 2018, the Dáil shall adjourn not later than 11 p.m. tomorrow.

An Ceann Comhairle: Information on Seán Ó Fearghaíl Zoom on Seán Ó Fearghaíl Is that agreed? Agreed.

Allocation of Time: Motion

Minister of State at the Department of the Taoiseach (Deputy Joe McHugh): Information on Joe McHugh Zoom on Joe McHugh I move:

That notwithstanding anything in Standing Orders, the financial resolutions by the Minister for Finance and Minister for Public Expenditure and Reform shall be taken and decided in accordance with the following schedule, and the proceedings thereon and on any amendments thereto, shall in the case of each resolution be brought to a conclusion by one question which will be put from the Chair not later than the times indicated as follows: Financial Resolution No. 1, to conclude within 20 minutes; Financial Resolution No. 2, to conclude within 40 minutes; and Financial Resolution No. 3, to conclude within 40 minutes.

  Question put and agreed to

Financial Resolutions 2019

Financial Resolution No. 1: Tobacco Products Tax

Minister for Health (Deputy Simon Harris): Information on Simon Harris Zoom on Simon Harris I move:



    (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 10 October 2018, by substituting the following for Schedule 2 to that Act (as amended by section 49 of the Finance Act 2017 (No. 41 of 2017)):
“SCHEDULE 2

RATES OF TOBACCO PRODUCTS TAX

(With effect as on and from 10 October 2018)
Description of Product
Rate of Tax
Cigarettes …. .... .... …. …. …. …. …. Rate of tax at—

(a)except where paragraph (b) applies, €327.10 per thousand together with an amount equal to 9.04 per cent of the price at which the cigarettes are sold by retail, or

(b)€376.82 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 .... .... .... …. …. …. …. …. Rate of tax at €375.058 per kilogram.
Fine-cut tobacco for the rolling of cigarettes .... Rate of tax at €360.827 per kilogram.
Other smoking tobacco .... …. …. …. …. Rate of tax at €260.199 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).
Financial Resolution No. 1 provides for excise duty increases on tobacco products with effect from midnight tonight. The increase amounts to 50 cent, inclusive of VAT, on a pack of 20 cigarettes in the most popular price category together with pro rata increases for other tobacco products as well as an additional 25 cent increase on a 30 gram pack of roll-your-own tobacco.


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