# Finance Act 2014, Section 77: Rates of tobacco products duty


(1) For the table in Schedule 1 to TPDA 1979 substitute—
TABLE
1. CigarettesAn amount equal to 16.5% of the retail price plus £184.10 per thousand cigarettes
2. Cigars£229.65 per kilogram
3. Hand-rolling tobacco£180.46 per kilogram
4. Other smoking tobacco and chewing tobacco£100.96 per kilogram
.
(2) The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/77 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.