Section 45 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 the higher of—
16.5% of the retail price plus £217.23 per thousand cigarettes, or
£280.15 per thousand cigarettes.
2 Cigars £270.96 per kilogram
3 Hand-rolling tobacco £221.18 per kilogram
4 Other smoking tobacco and chewing tobacco £119.13 per kilogram

(3)

The amendment made by this section is treated as having come into force at 6pm on 22 November 2017.

1 Cigarettes	An amount equal to the higher of— 16.5% of the retail price plus £217.23 per thousand cigarettes, or £280.15 per thousand cigarettes.
2 Cigars	£270.96 per kilogram
3 Hand-rolling tobacco	£221.18 per kilogram
4 Other smoking tobacco and chewing tobacco	£119.13 per kilogram