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Legislation
Finance Act 1996

Crossheading Tobacco products duty

  • Section 9 Rates of duty.
  1. Tobacco products duty
  2. Rates of duty.

Section 9 | Rates of duty.

From legislation.gov.uk

(1)For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—

Table
1. CigarettesAn amount equal to 20 per cent. of the retail price plus £62.52 per thousand cigarettes.
2. Cigars£91.52 per kilogram.
3. Hand-rolling tobacco£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco£40.24 per kilogram.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.

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