PART 2Other taxes
Tobacco
56Rates
1
TPDA 1979 is amended as follows.
2
For the table in Schedule 1 substitute—
TABLE
1 Cigarettes
An amount equal to the higher of—
- a
16.5% of the retail price plus £228.29 per thousand cigarettes, or
- b
£293.95 per thousand cigarettes.
2 Cigars
£284.76 per kilogram
3 Hand-rolling tobacco
£234.65 per kilogram
4 Other smoking tobacco and chewing tobacco
£125.20 per kilogram
3
The amendment made by this section is treated as having come into force at 6pm on 29 October 2018.