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