# Tobacco Products Duty Act 1979, Schedule 1: Table of Rates of Tobacco Products Duty

Extent: E+W+S+N.I.

TABLE
1 Cigarettes
An amount equal to the higher of—
(a)16.5% of the retail price plus £394.09 per thousand cigarettes, or
(b)£518.75 per thousand cigarettes.
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

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Source: https://www.legislation.gov.uk/ukpga/1979/7/schedule/1 (the official version)
Page: https://openlegislation.uk/tobacco-products-duty-act-1979/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.