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Finance Act, 2002

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SCHEDULE 4

Section 88(2)(a).

Rates of Excise Duty on Tobacco Products

PART 1

With effect as on and from 6 December 2001

Description of Product						Rate of Duty
Cigarettes		...	...	...	...	£85.21 per thousand together with an amount equal to 18.73 per cent of the price at which the cigarettes are sold by retail
Cigars	...	...	...	...	...	£129.242 per kilogram
Fine-cut tobacco for the rolling
of cigarettes		...	...	...	...	£109.061 per kilogram
Other smoking tobacco				...	...	£89.663 per kilogram

PART 2

Section 88 (2)(b)

With effect as on and from 1 January 2002

Description of Product						Rate of Duty
Cigarettes		...	...	...	...	€108.19 per thousand together with an amount equal to 18.73 per cent of the price at which the cigarettes are sold by retail
Cigars	...	...	...	...	...	€164.103 per kilogram
Fine-cut tobacco for the rolling
of cigarettes		...	...	...	...	€138.478 per kilogram
Other smoking tobacco				...	...	€113.848 per kilogram