# Finance Act 1999, Section 5: 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—
1. Cigarettes
An amount equal to 22 per cent. of the retail price plus £82.59 per thousand cigarettes.
2. Cigars
£122.06 per kilogram.
3. Hand-rolling tobacco
£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco
£53.66 per kilogram.
(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/section/5 (the official version)
Page: https://openlegislation.uk/finance-act-1999/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.