PART 3

Other taxes

Tobacco products duty

Rates of tobacco products duty
103
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. 16.5% of the retail price plus £244.78 per thousand cigarettes, or 2. £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.