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alcohol and tobacco duties

Duties on most tobacco are set according to weight (although the impact of any change is usually translated into amounts per packet typically bought by consumers). From 19 March 2014, the duty rates are increased by 2 per cent above the rate of inflation for tobacco products. As a result the rates will be £229.65 per kilogram for cigars (an increase of 8p per pack of five cigars), £180.46 for hand-rolling tobacco (an increase of 25p on a 25g packet) and £100.96 for pipe tobacco (an increase of 13p for a 25g packet). Cigarettes are taxed on 16.5 per cent of the recommended retail price plus £184.10 per thousand cigarettes (an increase of 24p on a packet of 20 cigarettes).  Excise duties are chargeable on beer, wine and spirits according to their volume and/or alcoholic content. For example, from 24 March 2014 the rate of tax on spirits and wines with an alcohol by volume (abv) above 22 per cent is £28.22 per litre of pure alcohol, the rate on other wines with an abv between 1.2 per cent and 22 per cent ranges between £84.21 to 364.37 per hectolitre (of wine rather than of alcohol). From that date, the duty rate on beer, per hectolitre for each per cent of alcohol, is been zero up to 1.2 per cent strength, then £8.62 up to 2.8%, then £18.74 up to 7.5% and £24.03 for high strength beer exceeding 7.5 per cent abv. [1]

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