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Section 77 Rates of tobacco products duty

United Kingdom

(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 £262.90 per thousand cigarettes, or

  2. £347.86 per thousand cigarettes.

2 Cigars£327.92 per kilogram
3 Hand-rolling tobacco£302.34 per kilogram
4 Other smoking tobacco and chewing tobacco£144.17 per kilogram
5 Tobacco for heating£270.22 per kilogram
.
(2)

In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—

(a)

in the entry relating to cigarettes, for “£320.90” substitute “£347.86”,

(b)

in the entry relating to hand rolling tobacco, for “£271.40” substitute “£302.34”,

(c)

in the entry relating to other smoking tobacco and chewing tobacco, for “£134.24” substitute “£144.17”,

(d)

in the entry relating to cigars, for “£305.32” substitute “£327.92”,

(e)

in the entry relating to cigarillos, for “£305.32” substitute “£327.92”, and

(f)

in the entry relating to tobacco for heating, for “£75.48” substitute “£81.07”.

(3)

The amendments made by this section are treated as having come into force at 6pm on 27 October 2021.