SCHEDULES

Section 2(1).

SCHEDULE 1 U.K. Table of Rates of Tobacco Products Duty

Modifications etc. (not altering text)

C1 Sch. 1 amended (16.11.2020) by The Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256), arts. 1, 2, Sch.

[F1 TABLE

1 Cigarettes	An amount equal to the higher of— (a) 16.5% of the retail price plus £244.78 per thousand cigarettes, or (b) £320.90 per thousand cigarettes.
2 Cigars	£305.32 per kilogram
3 Hand-rolling tobacco	£271.40 per kilogram
4 Other smoking tobacco and chewing tobacco	£134.24 per kilogram
5 Tobacco for heating	£251.60 per kilogram]

Textual Amendments

F1 Sch. 1 Table substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 103(1)

Section 11(1).

X1 SCHEDULE 2 U.K. REPEALS

Editorial Information

X1 The text of Sch. 2 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.