PART 2 U.K. Indirect taxes

Excise duties U.K.

45 Tobacco products duty: rates U.K.

(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.