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Finance Act 2014

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 changes as follows:

i.

Cigarettes – the ad valorem element remains unchanged at 16.5 per cent; the specific duty is increased from £176.22 to £184.10 per 1000 cigarettes.

ii.

Cigars – increased from £219.82 to £229.65 per kilogram.

iii.

Hand-rolling tobacco – increased from £172.74 to £180.46 per kilogram; and

iv.

other smoking tobacco and chewing tobacco – increased from £96.64 to £100.96 per kilogram.

3.Subsection (2) provides for the new table of duty rates to have effect from 6pm on    19 March 2014.

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