{
  "url": "https://openlegislation.uk/finance-act-2018/section-45",
  "json_url": "https://openlegislation.uk/finance-act-2018/section-45.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "section/45",
  "kind": "section",
  "number": "45",
  "heading": "Tobacco products duty: rates",
  "text": "(1) TPDA 1979 is amended as follows.\n(2) For the table in Schedule 1 substitute—\n“\nTABLE\n1 Cigarettes\nAn amount equal to the higher of—\n(a)16.5% of the retail price plus £217.23 per thousand cigarettes, or\n(b)£280.15 per thousand cigarettes.\n2 Cigars\n£270.96 per kilogram\n3 Hand-rolling tobacco\n£221.18 per kilogram\n4 Other smoking tobacco and chewing tobacco\n£119.13 per kilogram\n”\n(3) The amendment made by this section is treated as having come into force at 6pm on 22 November 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/section/45",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
  }
}