{
  "url": "https://openlegislation.uk/finance-act-2022/section-77",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-77.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/77",
  "kind": "section",
  "number": "77",
  "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 Cigarettes An amount equal to the higher of—\n16.5% of the retail price plus £262.90 per thousand cigarettes, or\n£347.86 per thousand cigarettes.\n2 Cigars£327.92 per kilogram\n3 Hand-rolling tobacco£302.34 per kilogram\n4 Other smoking tobacco and chewing tobacco£144.17 per kilogram\n5 Tobacco for heating£270.22 per kilogram\n.\n(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)—\n(a) in the entry relating to cigarettes, for “£320.90” substitute “£347.86”,\n(b) in the entry relating to hand rolling tobacco, for “£271.40” substitute “£302.34”,\n(c) in the entry relating to other smoking tobacco and chewing tobacco, for “£134.24” substitute “£144.17”,\n(d) in the entry relating to cigars, for “£305.32” substitute “£327.92”,\n(e) in the entry relating to cigarillos, for “£305.32” substitute “£327.92”, and\n(f) in the entry relating to tobacco for heating, for “£75.48” substitute “£81.07”.\n(3) The amendments made by this section are treated as having come into force at 6pm on 27 October 2021.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/77",
    "retrieved_at": "2026-10-28T16:58:49.296617+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."
  }
}