http://www.legislation.gov.uk/id/ukpga/2018/3

PART 2Indirect taxes

Excise duties

45Tobacco products duty: rates

(1)

TPDA 1979 is amended as follows.

(2)

For the table in Schedule 1 substitute—

“TABLE
1 Cigarettes
An amount equal to the higher of—
(a)
16.5% of the retail price plus £217.23 per thousand cigarettes, or
(b)
£280.15 per thousand cigarettes.
2 Cigars
£270.96 per kilogram
3 Hand-rolling tobacco
£221.18 per kilogram
4 Other smoking tobacco and chewing tobacco
£119.13 per kilogram”

(3)

The amendment made by this section is treated as having come into force at 6pm on 22 November 2017.

1 Cigarettes	An amount equal to the higher of— (a) 16.5% of the retail price plus £217.23 per thousand cigarettes, or (b) £280.15 per thousand cigarettes.
2 Cigars	£270.96 per kilogram
3 Hand-rolling tobacco	£221.18 per kilogram
4 Other smoking tobacco and chewing tobacco	£119.13 per kilogram”