First Previous (SCHEDULE 3 Repeals and Revocations Relating to Excise Law) Next (SCHEDULE 5 Amendment of Enactments Consequent on Changeover to Euro)

7 2001

FINANCE ACT, 2001

SCHEDULE 4

Rates of Excise Duty on Tobacco Products

Section 154.

Description of Product

Rate of Duty

Cigarettes

...

...

...

...

...

£81.68 per thousand together with an amount equal to 18.89 per cent of the price at which the cigarettes are sold by retail

Cigars

...

...

...

...

...

£124.840 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£105.347 per kilogram

Other smoking tobacco

...

...

...

£86.609 per kilogram