http://www.legislation.gov.uk/id/ukpga/2015/11

PART 2Excise duties and other taxes

Tobacco

55Rates of tobacco products duty

1

For the table in Schedule 1 to TPDA 1979 substitute—

1. Cigarettes
An amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes
2. Cigars
£236.37 per kilogram
3. Hand-rolling tobacco
£185.74 per kilogram
4. Other smoking tobacco and chewing tobacco
£103.91 per kilogram

2

The amendment made by this section is treated as having come into force at 6 pm on 18 March 2015.

1. Cigarettes	An amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes
2. Cigars	£236.37 per kilogram
3. Hand-rolling tobacco	£185.74 per kilogram
4. Other smoking tobacco and chewing tobacco	£103.91 per kilogram