Section 22 Tobacco products duty: rates

(1)

TPDA 1979 is amended as follows.

(2)

For the table in Schedule 1 substitute—

TABLE
1. Cigarettes An amount equal to 16.5% of the retail price plus £207.99 per thousand cigarettes.
2. Cigars £259.44 per kilogram
3. Hand-rolling tobacco £209.77 per kilogram
4. Other smoking tobacco and chewing tobacco £114.06 per kilogram

(3)

The amendment made by this section is treated as having come into force at 6pm on 8 March 2017.

1. Cigarettes	An amount equal to 16.5% of the retail price plus £207.99 per thousand cigarettes.
2. Cigars	£259.44 per kilogram
3. Hand-rolling tobacco	£209.77 per kilogram
4. Other smoking tobacco and chewing tobacco	£114.06 per kilogram