28. Tobacco products duty (rates)

Part of Amendment of the Law – in the House of Commons at 9:39 pm on 23rd March 2015.

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(1) For the table in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—


1. Cigarettes An amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes
2. Cigars £236.37 per kilogram
3. Hand-rolling tobacco £185.74 per kilogram
4. Other smoking tobacco and chewing tobacco £103.91 per kilogram”.

(2) The amendments made by this Resolution come into force at 6 pm on 18 March 2015.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.