# Finance Act 2018, Section 45: 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 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.

---
Source: https://www.legislation.gov.uk/ukpga/2018/3/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2018/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.