# Finance Act 2005, 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 £102.39 per thousand cigarettes.
2.Cigars
£149.12 per kilogram.
3.Hand-rolling tobacco
£107.18 per kilogram.
4.Other smoking tobacco and chewing tobacco
£65.56 per kilogram.
”
(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 16th March 2005.

---
Source: https://www.legislation.gov.uk/ukpga/2005/7/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-2005/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.