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Finance Act 2021
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103Rates of tobacco products duty
(1)In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—
“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” |
(2)In consequence of the provision made by subsection (1), the Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256) is revoked.
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