Finance Act 2014 (c. 26)

PART 2 U.K. Excise duties and other taxes

Tobacco U.K.

77 Rates of tobacco products duty U.K.

(1) For the table in Schedule 1 to TPDA 1979 substitute—

“TABLE

1. Cigarettes	An amount equal to 16.5% of the retail price plus £184.10 per thousand cigarettes
2. Cigars	£229.65 per kilogram
3. Hand-rolling tobacco	£180.46 per kilogram
4. Other smoking tobacco and chewing tobacco	£100.96 per kilogram”.

(2) The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.