Finance Act, 1988

FOURTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 55 .

Description of Product

Rate of Duty

Cigarettes

£39.60 per thousand together with an amount equal to 13.33 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£58.444 per kilogram

Sweetened pipe tobacco

£59.059 per kilogram

Hard pressed tobacco

£37.768 per kilogram

Other pipe tobacco

£47.476 per kilogram

Other smoking or chewing tobacco

£49.318 per kilogram