http://www.legislation.gov.uk/id/ukpga/1991/31

Part ICUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX

CHAPTER I CUSTOMS AND EXCISE

Rates of duty

I12 Tobacco products.

1

For the Table in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—

TABLE
1. Cigarettes
An amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes.
2. Cigars
£61.72 per kilogram.
3. Hand-rolling tobacco
£65.12 per kilogram.
4. Other smoking tobacco and chewing tobacco
£28.69 per kilogram.

2

This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.

1. Cigarettes	An amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes.
2. Cigars	£61.72 per kilogram.
3. Hand-rolling tobacco	£65.12 per kilogram.
4. Other smoking tobacco and chewing tobacco	£28.69 per kilogram.