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Section 90 Rates of duty effective from 6pm on 26 November 2025

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 £353.50 per thousand cigarettes, or

  2. (b)

    £471.93 per thousand cigarettes.

2 Cigars£440.93 per kilogram
3 Hand-rolling tobacco£503.80 per kilogram
4 Other smoking tobacco and chewing tobacco£193.87 per kilogram
5 Tobacco for heating£363.36 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 “£446.67” substitute “£471.93”,

(b)

in the entry relating to hand rolling tobacco, for “£476.83” substitute “£503.80”,

(c)

in the entry relating to other smoking tobacco and chewing tobacco, for “£183.49” substitute “£193.87”,

(d)

in the entry relating to cigars, for “£417.33” substitute “£440.93”,

(e)

in the entry relating to cigarillos, for “£417.33” substitute “£440.93”, and

(f)

in the entry relating to tobacco for heating, for “£103.17” substitute “£109.01”.

(3)

The amendments made by this section are treated as having come into force at 6pm on 26 November 2025.