PART 3Other taxes
Tobacco products duty
82Rates of tobacco products duty
1
In Schedule 1 to TPDA 1979 (table of rates of tobacco products duty), for the Table substitute—
1 Cigarettes
An amount equal to the higher of—
- a
16.5% of the retail price plus £237.34 per thousand cigarettes, or
- b
£305.23 per thousand cigarettes.
2 Cigars
£296.04 per kilogram
3 Hand-rolling tobacco
£253.33 per kilogram
4 Other smoking tobacco and chewing tobacco
£130.16 per kilogram
5 Tobacco for heating
£243.95 per kilogram
2
The amendment made by this section is treated as having come into force at 6pm on 11 March 2020.