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Section 65 Rates of tobacco products duty

United Kingdom

(1)

In Schedule 1 to TPDA 1979 (table of rates of tobacco products duty), for the Table substitute—

“

TABLE

1 Cigarettes

An amount equal to the higher of—

  1. (a)

    16.5% of the retail price plus £334.58 per thousand cigarettes, or

  2. (b)

    £446.67 per thousand cigarettes.

2 Cigars£417.33 per kilogram
3 Hand-rolling tobacco£476.83 per kilogram
4 Other smoking tobacco and chewing tobacco£183.49 per kilogram
5 Tobacco for heating£343.91 per kilogram

”.

(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)—

(a)

in the entry relating to cigarettes, for “£422.80” substitute “£446.67”,

(b)

in the entry relating to hand rolling tobacco, for “£412.32” substitute “£476.83”,

(c)

in the entry relating to other smoking tobacco and chewing tobacco, for “£173.68” substitute “£183.49”,

(d)

in the entry relating to cigars, for “£395.03” substitute “£417.33”,

(e)

in the entry relating to cigarillos, for “£395.03” substitute “£417.33”, and

(f)

in the entry relating to tobacco for heating, for “£97.66” substitute “£103.17”.

(3)

The amendments made by this section are treated as having come into force at 6pm on 30 October 2024.