Sch. 1 Table substituted (retrospective to 22.11.2017 at 6 p.m.) by Finance Act 2018 (c. 3), s. 45(2)(3)

http://www.legislation.gov.uk/ukpga/1979/7/schedule/1/2017-11-22Tobacco Products Duty Act 1979An Act to consolidate the enactments relating to the excise duty on tobacco products.1980-02-29texttext/xmlenStatute Law Database2024-05-22Expert Participation2017-11-22 SCHEDULESSCHEDULE 1

Section 2(1).

Table of Rates of Tobacco Products DutyTABLE

1 Cigarettes

An amount equal to the higher of—

a

16.5% of the retail price plus £217.23 per thousand cigarettes, or

b

£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

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Sch. 1 Table substituted (retrospective to 22.11.2017 at 6 p.m.) by
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,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/3/section/45/2">s. 45(2)</ref>
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<heading> SCHEDULES</heading>
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SCHEDULE 1
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<heading> Table of Rates of Tobacco Products Duty</heading>
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TABLE
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<td colspan="1" rowspan="1">
<p>
<ins class="substitution key-7159d5ed179fec3511b8cf0493166ef6-1529180050060">2 Cigars</ins>
</p>
</td>
<td colspan="1" rowspan="1" style="border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>
<ins class="substitution key-7159d5ed179fec3511b8cf0493166ef6-1529180050060">£270.96 per kilogram</ins>
</p>
</td>
</tr>
<tr>
<td colspan="1" rowspan="1">
<p>
<ins class="substitution key-7159d5ed179fec3511b8cf0493166ef6-1529180050060">3 Hand-rolling tobacco</ins>
</p>
</td>
<td colspan="1" rowspan="1" style="border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>
<ins class="substitution key-7159d5ed179fec3511b8cf0493166ef6-1529180050060">£221.18 per kilogram</ins>
</p>
</td>
</tr>
<tr>
<td colspan="1" rowspan="1">
<p>
<ins class="substitution key-7159d5ed179fec3511b8cf0493166ef6-1529180050060">4 Other smoking tobacco and chewing tobacco</ins>
</p>
</td>
<td colspan="1" rowspan="1" style="border-left-style:solid;border-left-width:0.5pt;border-left-color:black">
<p>
<ins class="substitution key-7159d5ed179fec3511b8cf0493166ef6-1529180050060 last">£119.13 per kilogram</ins>
</p>
</td>
</tr>
</table>
</tblock>
</content>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>