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.