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:
i.
cigarettes – the ad valorem element remains unchanged at 16.5 per cent; the specific duty is increased from £167.41 to £176.22 per 1000 cigarettes;
ii.
cigars – increased from £208.83 to £219.82 per kilogram;
iii.
hand-rolling tobacco – increased from £164.11 to £172.74 per kilogram; and
iv.
other smoking tobacco and chewing tobacco – increased from £91.81 to £96.64 per kilogram.
3.Subsection (2) provides for the new table of duty rates to have effect from 6 pm on 20 March 2013.
