# Finance Act 2009, Section 12: Rates of tobacco products duty


(1) For the table in Schedule 1 to TPDA 1979 substitute—
“
Table
1. Cigarettes
An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes
2. Cigars
£173.13 per kilogram
3. Hand-rolling tobacco
£124.45 per kilogram
4. Other smoking tobacco and chewing tobacco
£76.12 per kilogram.
”
(2) The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.
(3) The amendments made by this section are treated as having come into force at 6 pm on 22 April 2009.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/section/12 (the official version)
Page: https://openlegislation.uk/finance-act-2009/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.