{
  "url": "https://openlegislation.uk/finance-act-2021/section-103",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-103.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/103",
  "kind": "section",
  "number": "103",
  "heading": "Rates of tobacco products duty",
  "text": "(1) In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—\nTABLE\n1 CigarettesAn amount equal to the higher of—\n16.5% of the retail price plus £244.78 per thousand cigarettes, or\n£320.90 per thousand cigarettes.\n2 Cigars£305.32 per kilogram\n3 Hand-rolling tobacco£271.40 per kilogram\n4 Other smoking tobacco and chewing tobacco£134.24 per kilogram\n5 Tobacco for heating£251.60 per kilogram\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/103",
    "retrieved_at": "2026-10-28T16:58:57.317251+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."
  }
}