Finance Act, 1991

THIRD SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 73 .

PART I

Charged, levied and paid as on and from the 31st day of January, 1991

Description of Product

Rate of Duty

Cigarettes

£42.52 per thousand together with an amount equal to 15.08 per cent. of the price at which the cigarettes are sold by retail

Cigars

£64.740 per kilogram

Sweetened pipe tobacco

£65.422 per kilogram

Hard pressed tobacco

£41.837 per kilogram

Other pipe tobacco

£52.590 per kilogram

Other smoking or chewing tobacco

£54.631 per kilogram

PART II

Charged, levied and paid as on and from the 1st day of March, 1991

Description of Product

Rate of Duty

Cigarettes

£42.52 per thousand together with an amount equal to 16.43 per cent. of the price at which the cigarettes are sold by retail

Cigars

£66.290 per kilogram

Sweetened pipe tobacco

£66.989 per kilogram

Hard pressed tobacco

£42.839 per kilogram

Other pipe tobacco

£53.849 per kilogram

Other smoking or chewing tobacco

£55.939 per kilogram