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14 1980

FINANCE ACT, 1980

[GA]
[GA]

THIRD SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 66.

Description of Product

Rate of Duty

Cigarettes

£12.10 per thousand together with an amount equal to 21.8 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£23.273 per kilogram

Cavendish or negrohead

£23.518 per kilogram

Hard pressed tobacco

£15.041 per kilogram

Other pipe tobacco

£18.906 per kilogram

Other smoking or chewing tobacco

£19.639 per kilogram