Section 23 | Rates of tobacco products duty

From legislation.gov.uk

(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—16.5% of the retail price plus £316.70 per thousand cigarettes, or£422.80 per thousand cigarettes.
2 Cigars	£395.03 per kilogram
3 Hand-rolling tobacco	£412.32 per kilogram
4 Other smoking tobacco and chewing tobacco	£173.68 per kilogram
5 Tobacco for heating	£325.53 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 “£393.45” substitute “£422.80”,

(b)in the entry relating to hand rolling tobacco, for “£351.03” substitute “£412.32”,

(c)in the entry relating to other smoking tobacco and chewing tobacco, for “£161.62” substitute “£173.68”,

(d)in the entry relating to cigars, for “£367.61” substitute “£395.03”,

(e)in the entry relating to cigarillos, for “£367.61” substitute “£395.03”, and

(f)in the entry relating to tobacco for heating, for “£90.88” substitute “£97.66”.

(3)The amendments made by this section are treated as having come into force at 6pm on 22 November 2023.