# Finance Act 2002, Section 1: Rates of tobacco products duty


(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—
Table
1. Cigarettes
An amount equal to 22 per cent of the retail price plus £94.24 per thousand cigarettes.
2. Cigars
£137.26 per kilogram.
3. Hand-rolling tobacco
£98.66 per kilogram.
4. Other smoking tobacco and chewing tobacco
£60.34 per kilogram.
(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 17th April 2002.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.