{
  "url": "https://openlegislation.uk/finance-act-2017/section-22",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-22.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/22",
  "kind": "section",
  "number": "22",
  "heading": "Tobacco products duty: rates",
  "text": "(1) TPDA 1979 is amended as follows.\n(2) For the table in Schedule 1 substitute—\nTABLE\n1. CigarettesAn amount equal to 16.5% of the retail price plus £207.99 per thousand cigarettes.\n2. Cigars£259.44 per kilogram\n3. Hand-rolling tobacco£209.77 per kilogram\n4. Other smoking tobacco and chewing tobacco£114.06 per kilogram\n.\n(3) The amendment made by this section is treated as having come into force at 6pm on 8 March 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/22",
    "retrieved_at": "2026-10-28T17:00:32.518561+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}