http://www.legislation.gov.uk/id/ukpga/2017/10

Part 1Direct and indirect taxes

Indirect taxes

22Tobacco products duty: rates

1

TPDA 1979 is amended as follows.

2

For the table in Schedule 1 substitute—

TABLE
1. Cigarettes
An amount equal to 16.5% of the retail price plus £207.99 per thousand cigarettes.
2. Cigars
£259.44 per kilogram
3. Hand-rolling tobacco
£209.77 per kilogram
4. Other smoking tobacco and chewing tobacco
£114.06 per kilogram

3

The amendment made by this section is treated as having come into force at 6pm on 8 March 2017.

1. Cigarettes	An amount equal to 16.5% of the retail price plus £207.99 per thousand cigarettes.
2. Cigars	£259.44 per kilogram
3. Hand-rolling tobacco	£209.77 per kilogram
4. Other smoking tobacco and chewing tobacco	£114.06 per kilogram