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9 1992

Finance Act, 1992


Section 146 .

Rates of Excise Duty on Tobacco Products

Description of Product

Rate of Duty


£47.75 per thousand together with an amount equal to 16.48 per cent. of the price at which the cigarettes are sold by retail


£73.562 per kilogram

Sweetened pipe tobacco

£74.337 per kilogram

Hard pressed tobacco

£47.538 per kilogram

Other pipe tobacco

£59.756 per kilogram

Other smoking or chewing tobacco

£62.075 per kilogram