http://www.legislation.gov.uk/id/ukpga/2013/29

PART 4Excise duties and other taxes

Tobacco

181Rates of tobacco products duty

(1)

For the table in Schedule 1 to TPDA 1979 substitute—

“TABLE
1. Cigarettes
An amount equal to 16.5 per cent of the retail price plus £176.22 per thousand cigarettes
2. Cigars
£219.82 per kilogram
3. Hand-rolling tobacco
£172.74 per kilogram
4. Other smoking tobacco and chewing tobacco
£96.64 per kilogram”.

(2)

The amendment made by this section is treated as having come into force at 6 pm on 20 March 2013.

1. Cigarettes	An amount equal to 16.5 per cent of the retail price plus £176.22 per thousand cigarettes
2. Cigars	£219.82 per kilogram
3. Hand-rolling tobacco	£172.74 per kilogram
4. Other smoking tobacco and chewing tobacco	£96.64 per kilogram”.