Finance Act, 1998

SCHEDULE 7

Rates of Excise Duty on Tobacco Products

Section 94 .

Description of Product

Rate of Duty

Cigarettes

£65.01 per thousand together with an amount equal to 17.53 per cent of the price at which the cigarettes are sold by retail

Cigars

£99.115 per kilogram

Fine-cut tobacco for the rolling of cigarettes

£83.638 per kilogram

Other smoking tobacco

£68.762 per kilogram