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Section 103 Rates of tobacco products duty

(1)

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

TABLE

1 Cigarettes

An amount equal to the higher of—

  1. 16.5% of the retail price plus £244.78 per thousand cigarettes, or

  2. £320.90 per thousand cigarettes.

2 Cigars£305.32 per kilogram
3 Hand-rolling tobacco£271.40 per kilogram
4 Other smoking tobacco and chewing tobacco£134.24 per kilogram
5 Tobacco for heating£251.60 per kilogram
(2)

In consequence of the provision made by subsection (1), the Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256) is revoked.