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Tobacco Products Duty Act 1979

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Changes to legislation:

There are currently no known outstanding effects for the Tobacco Products Duty Act 1979, SCHEDULE 1. Help about Changes to Legislation

Section 2(1).

SCHEDULE 1U.K. Table of Rates of Tobacco Products Duty

Modifications etc. (not altering text)

[F1TABLE

1 Cigarettes

An amount equal to the higher of—

(a)

16.5% of the retail price plus £316.70 per thousand cigarettes, or

(b)

£422.80 per thousand cigarettes.

2 Cigars£395.03 per kilogram
3 Hand-rolling tobacco£412.32 per kilogram
4 Other smoking tobacco and chewing tobacco£173.68 per kilogram
5 Tobacco for heating£325.53 per kilogram]

Textual Amendments

F1Sch. 1 Table substituted (retrospective to 22.11.2023 at 6 p.m.) by Finance Act 2024 (c. 3), s. 23(1)(3)

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