http://www.legislation.gov.uk/id/ukpga/1998/36

Part I Excise Duties

Tobacco products duty

10 Rates of tobacco products duty.

(1)

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

“ TABLE
1. Cigarettes
An amount equal to 22 per cent. of the retail price plus £77.09 per thousand cigarettes.
2. Cigars
£114.79 per kilogram.
3. Hand-rolling tobacco
£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco
£50.47 per kilogram.”

(2)

This section shall come into force on 1st December 1998.

1. Cigarettes	An amount equal to 22 per cent. of the retail price plus £77.09 per thousand cigarettes.
2. Cigars	£114.79 per kilogram.
3. Hand-rolling tobacco	£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco	£50.47 per kilogram.”