# Finance Act 2021, 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 CigarettesAn amount equal to the higher of—
16.5% of the retail price plus £244.78 per thousand cigarettes, or
£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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/103 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.