Section 45 | Tobacco products duty: rates

From legislation.gov.uk

(1)TPDA 1979 is amended as follows.

(2)For the table in Schedule 1 substitute—

TABLE
1 Cigarettes	An amount equal to the higher of—16.5% of the retail price plus £217.23 per thousand cigarettes, or£280.15 per thousand cigarettes.
2 Cigars	£270.96 per kilogram
3 Hand-rolling tobacco	£221.18 per kilogram
4 Other smoking tobacco and chewing tobacco	£119.13 per kilogram

(3)The amendment made by this section is treated as having come into force at 6pm on 22 November 2017.