{
  "url": "https://openlegislation.uk/travellers-allowances-order-1994/schedule-2",
  "json_url": "https://openlegislation.uk/travellers-allowances-order-1994/schedule-2.json",
  "legislation": "uksi/1994/955",
  "legislation_title": "The Travellers' Allowances Order 1994",
  "legislation_url": "https://openlegislation.uk/travellers-allowances-order-1994",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)",
  "text": "Article 6\nDescription\nA: Rate of Excise Duty\nB:Upper threshold\nAlcoholic beverages and alcohol—\nBeer\n£0.95 per litre\n110 litres\nStill wine\n£3.52 per litre\n90 litres\nSparkling wine\n£3.52 per litre\n60 litres\nCider\n£0.48 per litre\n20 litres\nSparkling cider of an alcoholic strength not exceeding 5.5% by volume\n£0.48 per litre\n20 litres\nSparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume\n£1.86 per litre\n20 litres\nother fermented products\n£3.52 per litre\n20 litres\nSpirits\n£12.75 per litre\n10 litres\nTobacco products—\nCigarettes\n£471.93 per 1000 cigarettes\n800 cigarettes\nHand rolling tobacco\n£503.80 per kilogram\n1 kilogram\nOther smoking tobacco and chewing tobacco\n£193.87 per kilogram\n1 kilogram\nCigars\n£440.93 per kilogram\n200 cigars\nCigarillos\n(a cigarillo is a cigar weighing no more than 3 grams each)\n£440.93 per kilogram\n400 cigarillos\nTobacco for heating\n£109.01 per 1000 sticks\n800 sticks",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 8 (with reg. 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(a)(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(b)(6)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(c)(6)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(d)(6)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(e)(6)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(f)(6)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(g)(i)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(g)(6)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(h)(6)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(a)(3)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(b)(3)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(c)(3)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(d)(3)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(e)(3)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(f)(3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "sum substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "sum substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "sum substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "sum substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "sum substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "sum substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2026/981",
      "affecting_title": "The Travellers’ Allowances (Amendment) Order 2026"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2026/981",
      "affecting_title": "The Travellers’ Allowances (Amendment) Order 2026"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2026/981",
      "affecting_title": "The Travellers’ Allowances (Amendment) Order 2026"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2026/981",
      "affecting_title": "The Travellers’ Allowances (Amendment) Order 2026"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2026/981",
      "affecting_title": "The Travellers’ Allowances (Amendment) Order 2026"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2026/981",
      "affecting_title": "The Travellers’ Allowances (Amendment) Order 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/955/schedule/2",
    "retrieved_at": "2026-10-29T13:35:31.477750+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}