http://www.legislation.gov.uk/id/ukpga/1995/4

Part I Duties of Excise

Tobacco products duty

I110 Rates of duty.

1

For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—

TABLE
1. Cigarettes
An amount equal to 20 per cent. of the retail price plus £55.58 per thousand cigarettes.
2. Cigars
£82.56 per kilogram.
3. Hand-rolling tobacco
£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco
£36.30 per kilogram.

2

This section shall be deemed to have come into force at 6 o’clock in the evening of 29th November 1994.

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £55.58 per thousand cigarettes.
2. Cigars	£82.56 per kilogram.
3. Hand-rolling tobacco	£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco	£36.30 per kilogram.