Finance Act, 1997

SEVENTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 85 .

Description of Product

Rate of Duty

Cigarettes

£62.64 per thousand together with an amount equal to 16.93 per cent. of the price at which the cigarettes are sold by retail

Cigars

£94.652 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£79.872 per kilogram

Other smoking tobacco

£65.666 per kilogram