# Finance Act 2026, Section 90: Rates of duty effective from 6pm on 26 November 2025

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 £353.50 per thousand cigarettes, or
(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.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/section/90 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.