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Article 3
Each rate of duty in force under the Table in Schedule 1 to the Tobacco Products Duty Act 1979(1) (except for the amount per thousand cigarettes(2)) is increased by the specific percentage that gives the corresponding, increased rate shown in the table below.
(To two decimal places, the respective percentages are: 9.09, 3.99, 3.99 and 3.99 per cent.)
(1) See section 1(1) of the Tobacco Products Duty Act 1979. | |
(2) See also section 2(1) of and Schedule 1 to that Act. | |
Description of tobacco product(1) | Increased rate of duty(2) |
---|---|
1. Cigarettes | An amount equal to 24 per cent of the retail price |
2. Cigars | £169.74 per kilogram |
3. Hand-rolling tobacco | £122.01 per kilogram |
4. Other smoking tobacco and chewing tobacco | £74.63 per kilogram |
1979 c. 7; the Table in Schedule 1 was last substituted by section 12(1) of the Finance Act 2008 (c. 9).
The amount per thousand cigarettes is unchanged from £112.07, and is treated as a separate rate of duty for present purposes (see section 6(5)(a) of the Tobacco Products Duty Act 1979 (c. 7)).
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