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Finance Act 2012

Details of the Section

2.Subsection (1) substitutes a new table of rates of duty into Schedule 1 to the Tobacco Products Duty Act 1979.  The duty rates on tobacco products are changed as follows:


cigarettes – the ad valorem element remains unchanged at 16.5 per cent; the specific duty is increased from £154.95 to £167.41 per 1000 cigarettes;


cigars – increased from £193.29 to £208.83 per kilogram;


hand-rolling tobacco – increased from £151.90 to £164.11 per kilogram; and


other smoking tobacco and chewing tobacco – increased from £84.98 to £91.81 per kilogram.

3.Subsection (2) provides for the new table of duty rates to have effect from 6 pm on 21 March 2012.

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