http://www.legislation.gov.uk/id/ukpga/2019/1

PART 2Other taxes

Tobacco

56Rates

(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 £228.29 per thousand cigarettes, or
(b)
£293.95 per thousand cigarettes.
2 Cigars
£284.76 per kilogram
3 Hand-rolling tobacco
£234.65 per kilogram
4 Other smoking tobacco and chewing tobacco
£125.20 per kilogram”

(3)

The amendment made by this section is treated as having come into force at 6pm on 29 October 2018.

1 Cigarettes	An amount equal to the higher of— (a) 16.5% of the retail price plus £228.29 per thousand cigarettes, or (b) £293.95 per thousand cigarettes.
2 Cigars	£284.76 per kilogram
3 Hand-rolling tobacco	£234.65 per kilogram
4 Other smoking tobacco and chewing tobacco	£125.20 per kilogram”