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—

  1. (a)

    16.5% of the retail price plus £237.34 per thousand cigarettes, or

  2. (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.