# Finance Act 2026, Section 91: Rates of duty effective from 1 October 2026

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 £394.09 per thousand cigarettes, or
(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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/91 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.