Sch. 1 amended (16.11.2020) by The Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256), arts. 1, 2, Sch.

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

http://www.legislation.gov.uk/ukpga/1979/7/schedule/1Tobacco 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 Participation2023-11-22 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 £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

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Sch. 1 amended (16.11.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1256">The Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1256/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1256/article/2">2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1256/schedule">Sch.</ref>
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Sch. 1 Table substituted (retrospective to 22.11.2023 at 6 p.m.) by
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,
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/23/1">s. 23(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2024/3/section/23/3">(3)</ref>
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<heading> SCHEDULES</heading>
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SCHEDULE 1
<authorialNote class="referenceNote" placement="right">
<p>Section 2(1).</p>
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<heading> Table of Rates of Tobacco Products Duty</heading>
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TABLE
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<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">1 Cigarettes</ins>
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<td>
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<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">An amount equal to the higher of—</ins>
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<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">2 Cigars</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">£395.03 per kilogram</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">3 Hand-rolling tobacco</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">£412.32 per kilogram</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">4 Other smoking tobacco and chewing tobacco</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">£173.68 per kilogram</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779">5 Tobacco for heating</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-e78280299830ccb12ea97cbd15b105d6-1716297316779 last">£325.53 per kilogram</ins>
</p>
</td>
</tr>
</table>
</tblock>
</content>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>