Tobacco Products Duty Act 1979

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)