# Finance Act 2025, Section 65: Rates of tobacco products duty

Extent: E+W+S+N.I.

(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—
(a) 16.5% of the retail price plus £334.58 per thousand cigarettes, or
(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/65 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.