# Finance Act 2017, Section 22: Tobacco products duty: rates


(1) TPDA 1979 is amended as follows.
(2) For the table in Schedule 1 substitute—
TABLE
1. CigarettesAn 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.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/22 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

