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9 Tobacco Products

Volume 929: debated on Monday 4 April 1977

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Motion made, and Question,

That the following provisions shall have effect as from 4th April 1977—

(1) For the Table in section 4(1) of the Finance Act 1976 there shall be substituted—


  • 1. Cigarettes—An amount equal to 22 per cent. of the retail price plus £1·410 per thousand cigarettes.
  • 2. Cigars—£3·0415 per pound.
  • 3. Hand-rolling tobacco—£3·8250 per pound.
  • 4. Other smoking tobacco and chewing tobacco—£1·7050 per pound.'
  • (2) For the purposes of paragraph 1 of the Table in the said section 4(1) any cigarette more than 9 cm. long (excluding any filter or mouthpiece) shall be treated as if each 9 cm. or part thereof were a separate cigarette; and for the purposes of section 6 of the said Act of 1976 (power to alter rates of duty) the percentage and the amount per thousand cigarettes in that paragraph shall be treated as separate rates of duty.

    (3) The Tobacco Products Duty (Increase) Order 1976 shall cease to have effect.

    And it is hereby 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.—[ Mr. Healey.]

    put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions), and agreed to.