PART 5Other taxes

Tobacco products duty

77Rates 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 £262.90 per thousand cigarettes, or

  2. b

    £347.86 per thousand cigarettes.

2 Cigars

£327.92 per kilogram

3 Hand-rolling tobacco

£302.34 per kilogram

4 Other smoking tobacco and chewing tobacco

£144.17 per kilogram

5 Tobacco for heating

£270.22 per kilogram

2

In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—

a

in the entry relating to cigarettes, for “£320.90” substitute “£347.86”,

b

in the entry relating to hand rolling tobacco, for “£271.40” substitute “£302.34”,

c

in the entry relating to other smoking tobacco and chewing tobacco, for “£134.24” substitute “£144.17”,

d

in the entry relating to cigars, for “£305.32” substitute “£327.92”,

e

in the entry relating to cigarillos, for “£305.32” substitute “£327.92”, and

f

in the entry relating to tobacco for heating, for “£75.48” substitute “£81.07”.

3

The amendments made by this section are treated as having come into force at 6pm on 27 October 2021.