First Previous (THIRD SCHEDULE Rates of Excise Duty on Spirits) Next (FIFTH SCHEDULE)

11 1979

FINANCE ACT, 1979

FOURTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 41.

Description of Product

Rate of Duty

Cigarettes

£9·10 per thousand together with the amount equal to 20·2 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£8·064 the lb.

Cavendish or negrohead

£8·149 the lb.

Hard pressed tobacco

£5·212 the lb.

Other pipe tobacco

£6·551 the lb.

Other smoking or chewing tobacco

£6·805 the lb.