# Finance Act 1997, Section 8: Rates of tobacco products duty.


(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
TABLE
1. Cigarettes
An amount equal to 21 per cent. of the retail price plus £65.97 per thousand cigarettes.
2. Cigars
£98.02 per kilogram.
3. Hand-rolling tobacco
£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco
£43.10 per kilogram.
(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/section/8 (the official version)
Page: https://openlegislation.uk/finance-act-1997/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.