Schedule 1 Table of Rates of Tobacco Products DutyC1
United Kingdom
F1TABLE
| 1 Cigarettes | An amount equal to the higher of—
|
| 2 Cigars | £508.12 per kilogram |
| 3 Hand-rolling tobacco | £574.30 per kilogram |
| 4 Other smoking tobacco and chewing tobacco | £248.07 per kilogram |
| 5 Tobacco for heating | £426.47 per kilogram |
Annotations
Textual amendments
- F1
Sch. 1 Table substituted (1.10.2026) by Finance Act 2026 (c. 11), s. 91(1)(3)
Modifications
- C1
Sch. 1 amended (16.11.2020) by The Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256), arts. 1, 2, Sch.