Finance Act, 1985

SECOND SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 27.

Description of Product

Rate of Duty

Cigarettes

£33.20 per thousand together with an amount equal to 14.89 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£50.296 per kilogram

Cavendish or negrohead

£50.826 per kilogram

Hard pressed tobacco

£32.504 per kilogram

Other pipe tobacco

£40.858 per kilogram

Other smoking or chewing tobacco

£42.443 per kilogram