PART 3Other taxes

Tobacco products duty

103Rates of tobacco products duty

(1)

In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—
“TABLE

1 Cigarettes

An amount equal to the higher of—

  1. (a)

    16.5% of the retail price plus £244.78 per thousand cigarettes, or

  2. (b)

    £320.90 per thousand cigarettes.

2 Cigars

£305.32 per kilogram

3 Hand-rolling tobacco

£271.40 per kilogram

4 Other smoking tobacco and chewing tobacco

£134.24 per kilogram

5 Tobacco for heating

£251.60 per kilogram”

(2)

In consequence of the provision made by subsection (1), the Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256) is revoked.