PART 5Other taxes
Tobacco products duty
77Rates of tobacco products duty
1
In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—
TABLE
1 Cigarettes
An amount equal to the higher of—
- a
16.5% of the retail price plus £262.90 per thousand cigarettes, or
- b
£347.86 per thousand cigarettes.
2 Cigars
£327.92 per kilogram
3 Hand-rolling tobacco
£302.34 per kilogram
4 Other smoking tobacco and chewing tobacco
£144.17 per kilogram
5 Tobacco for heating
£270.22 per kilogram
2
In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
a
in the entry relating to cigarettes, for “£320.90” substitute “£347.86”
,
b
in the entry relating to hand rolling tobacco, for “£271.40” substitute “£302.34”
,
c
in the entry relating to other smoking tobacco and chewing tobacco, for “£134.24” substitute “£144.17”
,
d
in the entry relating to cigars, for “£305.32” substitute “£327.92”
,
e
in the entry relating to cigarillos, for “£305.32” substitute “£327.92”
, and
f
in the entry relating to tobacco for heating, for “£75.48” substitute “£81.07”
.
3
The amendments made by this section are treated as having come into force at 6pm on 27 October 2021.