Details of the Section
2.Subsection (1) substitutes a new table of rates of duty into Schedule 1 to the Tobacco Products Duty Act 1979. The duty rates on tobacco products are changes as follows:
cigarettes – the ad valorem elements remains unchanged at 16.5%; the specific duty is increased from £184.10 to £189.49 per 1000 cigarettes;
cigars – increased from £229.65 to £236.37 per kilogram;
hand rolling tobacco – increased from £180.46 to £185.74 per kilogram; and
other smoking tobacco and chewing tobacco - increased from £100.96 to £103.91 per kilogram.
3.Subsection (2) provides for a new table of duty rates to have effect from 6pm on 18 March 2015.
