Part 6Other taxes
Tobacco products duty
320Rates of tobacco products duty
1
In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—
TABLE
1 Cigarettes
An amount equal to the higher of—
- a
16.5% of the retail price plus £294.72 per thousand cigarettes, or
- b
£393.45 per thousand cigarettes.
2 Cigars
£367.61 per kilogram
3 Hand-rolling tobacco
£351.03 per kilogram
4 Other smoking tobacco and chewing tobacco
£161.62 per kilogram
5 Tobacco for heating
£302.93 per kilogram
2
In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
a
in the entry relating to cigarettes, for “£347.86” substitute “£393.45”
,
b
in the entry relating to hand rolling tobacco, for “£302.34” substitute “£351.03”
,
c
in the entry relating to other smoking tobacco and chewing tobacco, for “£144.17” substitute “£161.62”
,
d
in the entry relating to cigars, for “£327.92” substitute “£367.61”
,
e
in the entry relating to cigarillos, for “£327.92” substitute “£367.61”
, and
f
in the entry relating to tobacco for heating, for “£81.07” substitute “£90.88”
.
3
The amendments made by this section are treated as having come into force at 6pm on 15 March 2023.