Tobacco Products Duty Act 1979

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 £294.72 per thousand cigarettes, or (b) £393.45 per thousand cigarettes.
2 Cigars	£367.61 per kilogram
3 Hand-rolling tobacco	£351.03 per kilogram
4 Other smoking tobacco and chewing tobacco	£161.62 per kilogram
5 Tobacco for heating	£302.93 per kilogram]

Textual Amendments

F1 Sch. 1 Table substituted (15.3.2023 at 6.00 p.m.) by Finance (No. 2) Act 2023 (c. 30), s. 320(1)(3)

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X1 The text of Sch. 2 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.