{
  "url": "https://openlegislation.uk/finance-act-2024/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2024/section-23.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Rates of tobacco products duty",
  "text": "(1) In Schedule 1 to TPDA 1979 (table of rates of tobacco products duty), for the Table substitute—\n“\nTABLE\n1 Cigarettes\nAn amount equal to the higher of—\n(a) 16.5% of the retail price plus £316.70 per thousand cigarettes, or\n(b) £422.80 per thousand cigarettes.\n2 Cigars\n£395.03 per kilogram\n3 Hand-rolling tobacco\n£412.32 per kilogram\n4 Other smoking tobacco and chewing tobacco\n£173.68 per kilogram\n5 Tobacco for heating\n£325.53 per kilogram\n”.\n(2) In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—\n(a) in the entry relating to cigarettes, for “£393.45” substitute “£422.80”,\n(b) in the entry relating to hand rolling tobacco, for “£351.03” substitute “£412.32”,\n(c) in the entry relating to other smoking tobacco and chewing tobacco, for “£161.62” substitute “£173.68”,\n(d) in the entry relating to cigars, for “£367.61” substitute “£395.03”,\n(e) in the entry relating to cigarillos, for “£367.61” substitute “£395.03”, and\n(f) in the entry relating to tobacco for heating, for “£90.88” substitute “£97.66”.\n(3) The amendments made by this section are treated as having come into force at 6pm on 22 November 2023.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/section/23",
    "retrieved_at": "2026-10-29T08:48:28.960167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}