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—

  1. a

    16.5% of the retail price plus £228.29 per thousand cigarettes, or

  2. 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.