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Section 91 Rates of duty effective from 1 October 2026

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 £394.09 per thousand cigarettes, or

  2. (b)

    £518.75 per thousand cigarettes.

2 Cigars£508.12 per kilogram
3 Hand-rolling tobacco£574.30 per kilogram
4 Other smoking tobacco and chewing tobacco£248.07 per kilogram
5 Tobacco for heating£426.47 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 “£471.93” substitute “£518.75”,

(b)

in the entry relating to hand rolling tobacco, for “£503.80” substitute “£574.30”,

(c)

in the entry relating to other smoking tobacco and chewing tobacco, for “£193.87” substitute “£248.07”,

(d)

in the entry relating to cigars, for “£440.93” substitute “£508.12”,

(e)

in the entry relating to cigarillos, for “£440.93” substitute “£508.12”, and

(f)

in the entry relating to tobacco for heating, for “£109.01” substitute “£127.94”.

(3)

The amendments made by this section come into force on 1 October 2026.