Finance Act, 1981

SECOND SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 32.

Description of Product

Rate of Duty

Cigarettes

£15.30 per thousand together with an amount equal to 22.4 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£28.614 per kilogram

Cavendish or negrohead

£28.915 per kilogram

Hard pressed tobacco

£18.492 per kilogram

Other pipe tobacco

£23.244 per kilogram

Other smoking or chewing tobacco

£24.146 per kilogram