{
  "url": "https://openlegislation.uk/tobacco-products-duty-act-1979/schedule-1",
  "json_url": "https://openlegislation.uk/tobacco-products-duty-act-1979/schedule-1.json",
  "legislation": "ukpga/1979/7",
  "legislation_title": "Tobacco Products Duty Act 1979",
  "legislation_url": "https://openlegislation.uk/tobacco-products-duty-act-1979",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "Table of Rates of Tobacco Products Duty",
  "text": "TABLE\n1 Cigarettes\nAn amount equal to the higher of—\n(a)16.5% of the retail price plus £394.09 per thousand cigarettes, or\n(b)£518.75 per thousand cigarettes.\n2 Cigars\n£508.12 per kilogram\n3 Hand-rolling tobacco\n£574.30 per kilogram\n4 Other smoking tobacco and chewing tobacco\n£248.07 per kilogram\n5 Tobacco for heating\n£426.47 per kilogram",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 Table substituted (1.10.2026) by Finance Act 2026 (c. 11), s. 91(1)(3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 1 amended (16.11.2020) by The Tobacco Products Duty (Alteration of Rates) Order 2020 (S.I. 2020/1256), arts. 1, 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/7/schedule/1",
    "retrieved_at": "2026-11-05T03:39:34.742244+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}