{
  "url": "https://openlegislation.uk/finance-act-2026/section-91",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-91.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/91",
  "kind": "section",
  "number": "91",
  "heading": "Rates of duty effective from 1 October 2026",
  "text": "(1) In Schedule 1 to TPDA 1979 (table of rates of tobacco products duty), for the Table substitute—\n“\nTABLE\n1 Cigarettes\nAn amount equal to the higher of—\n(a)16.5% of the retail price plus £394.09 per thousand cigarettes, or\n(b)£518.75 per thousand cigarettes.\n2 Cigars\n£508.12 per kilogram\n3 Hand-rolling tobacco\n£574.30 per kilogram\n4 Other smoking tobacco and chewing tobacco\n£248.07 per kilogram\n5 Tobacco for heating\n£426.47 per kilogram\n”.\n(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)—\n(a) in the entry relating to cigarettes, for “£471.93” substitute “£518.75”,\n(b) in the entry relating to hand rolling tobacco, for “£503.80” substitute “£574.30”,\n(c) in the entry relating to other smoking tobacco and chewing tobacco, for “£193.87” substitute “£248.07”,\n(d) in the entry relating to cigars, for “£440.93” substitute “£508.12”,\n(e) in the entry relating to cigarillos, for “£440.93” substitute “£508.12”, and\n(f) in the entry relating to tobacco for heating, for “£109.01” substitute “£127.94”.\n(3) The amendments made by this section come into force on 1 October 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/91",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}