# Finance Act 2020, 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—
(a)16.5% of the retail price plus £237.34 per thousand cigarettes, or
(b)£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.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/82 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.