CHAPTER 238 - TOBACCO LEVY ACT: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Tobacco Levy Regulations

TOBACCO LEVY REGULATIONS

[Section 17]

Arrangement of Regulations

   Regulation

   1. Title

   2. Leviable tobacco

   3. Payment, collection and remittance of levy

   4. Prescribed bodies

   5. Revocation of S.I. No. 161 of 1968

      FIRST SCHEDULE

      SECOND SCHEDULE

SI 67 of 2018.

1. Title

These Regulations may be cited as the Tobacco Levy Regulations, 2018.

2. Leviable tobacco

For the purposes of these Regulations, leviable tobacco includes all classes of tobacco prescribed under section 59 of the Tobacco Act.

3. Payment, collection and remittance of levy

   (1) A two per cent levy shall be payable on the total weight in kilogrammes of leviable tobacco sold by a grower.

   (2) A buyer of leviable tobacco shall withhold the levy on the purchase of the tobacco sold by or on behalf of a grower on the day of sale.

   (3) A levy collected by the buyer on behalf of the grower shall be remitted to the Permanent Secretary within a month following the week in which the levy becomes due under sub-regulation (2).

   (4) Where a holder of a sales floor licence sells leviable tobacco on behalf of a grower, the holder of that sales floor licence shall withhold the tobacco levy and remit it to the Permanent Secretary.

   (5) The holder of a tobacco sales floor licence shall submit a return on the tobacco sales and collection and remittance of the tobacco levy to the Permanent Secretary in Form I set out in the First Schedule.

   (6) The Permanent Secretary shall on receipt of the levy issue to the buyer a receipt.

   (7) Each remittance of tobacco levy shall be supported by the tobacco sales statement from the holder of a sale floor licence on which the buyer purchased the tobacco.

   (8) The Permanent Secretary may, at any time after the receipt of the remittance, where the Permanent Secretary is not satisfied that the return in respect of a payment is correct, call on the person making the remittance to produce evidence of all relevant transactions in leviable tobacco for the purposes of determining the amount of levy payable by that person.