PART 9

Other taxes and duties

Other excise duties

Tobacco products duty: rates
154
1
For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. Cigarettes | An amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes
2. Cigars | £245.01 per kilogram
3. Hand-rolling tobacco | £198.10 per kilogram
4. Other smoking tobacco and chewing tobacco | £107.71 per kilogram
.
2
The amendment made by this section is treated as having come into force at 6pm on 16 March 2016.