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Section 82 Rates of tobacco products duty

(1)

In Schedule 1 to TPDA 1979 (table of rates of tobacco products duty), for the Table substitute—

1 Cigarettes

An amount equal to the higher of—

  1. 16.5% of the retail price plus £237.34 per thousand cigarettes, or

  2. £305.23 per thousand cigarettes.

2 Cigars£296.04 per kilogram
3 Hand-rolling tobacco£253.33 per kilogram
4 Other smoking tobacco and chewing tobacco£130.16 per kilogram
5 Tobacco for heating£243.95 per kilogram
(2)

The amendment made by this section is treated as having come into force at 6pm on 11 March 2020.