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40. Tobacco products duty (rates)

Volume 542: debated on Monday 26 March 2012



(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 £167.41 per thousand cigarettes

2. Cigars

£208.83 per kilogram

3. Hand-rolling tobacco

£164.11 per kilogram

4. Other smoking tobacco and chewing tobacco

£91.81 per kilogram”.

(2) The amendment made by this Resolution comes into force at 6 pm on 21 March 2012.

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.