http://www.legislation.gov.uk/id/ukpga/1995/4

Part IDuties of Excise

Tobacco products duty

11Rates of duty: further provisions

(1)

For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted—

“TABLE
1. Cigarettes
An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes.
2. Cigars
£85.61 per kilogram.
3. Hand-rolling tobacco
£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco
£37.64 per kilogram.”

(2)

This section shall be deemed to have come into force on 1st January 1995.

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes.
2. Cigars	£85.61 per kilogram.
3. Hand-rolling tobacco	£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco	£37.64 per kilogram.”