PART 4Excise duties and other taxes
Tobacco
181Rates of tobacco products duty
1
For the table in Schedule 1 to TPDA 1979 substitute—
TABLE
1. Cigarettes
An amount equal to 16.5 per cent of the retail price plus £176.22 per thousand cigarettes
2. Cigars
£219.82 per kilogram
3. Hand-rolling tobacco
£172.74 per kilogram
4. Other smoking tobacco and chewing tobacco
£96.64 per kilogram
2
The amendment made by this section is treated as having come into force at 6 pm on 20 March 2013.
182Meaning of “tobacco products”
1
Section 1 of TPDA 1979 (tobacco products) is amended as follows.
2
In subsection (1), omit “, but does not include herbal smoking products”.
3
After that subsection insert—
1A
But a product is not a tobacco product for the purposes of this Act if—
a
the product does not contain any tobacco, and
b
the Commissioners are satisfied that—
i
the product is of a description that is used for medical purposes, and
ii
the product is intended to be used exclusively for such purposes.
4
In subsection (3), omit “but not including herbal smoking products”.
5
Omit subsection (6).
6
The amendments made by this section come into force on 1 January 2014.