# Finance Act 2015, Section 55: Rates of tobacco products duty


(1) For the table in Schedule 1 to TPDA 1979 substitute—
“
1. Cigarettes
An amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes
2. Cigars
£236.37 per kilogram
3. Hand-rolling tobacco
£185.74 per kilogram
4. Other smoking tobacco and chewing tobacco
£103.91 per kilogram
”.
(2) The amendment made by this section is treated as having come into force at 6 pm on 18 March 2015.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/55 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.