Finance Act, 1980

THIRD SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 66.

Description of Product

Rate of Duty

Cigarettes

£12.10 per thousand together with an amount equal to 21.8 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£23.273 per kilogram

Cavendish or negrohead

£23.518 per kilogram

Hard pressed tobacco

£15.041 per kilogram

Other pipe tobacco

£18.906 per kilogram

Other smoking or chewing tobacco

£19.639 per kilogram