Section 154 Tobacco products duty: rates

(1)

For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. Cigarettes An amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes
2. Cigars £245.01 per kilogram
3. Hand-rolling tobacco £198.10 per kilogram
4. Other smoking tobacco and chewing tobacco £107.71 per kilogram

(2)

The amendment made by this section is treated as having come into force at 6pm on 16 March 2016.

1. Cigarettes	An amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes
2. Cigars	£245.01 per kilogram
3. Hand-rolling tobacco	£198.10 per kilogram
4. Other smoking tobacco and chewing tobacco	£107.71 per kilogram