Section 65 | 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 £334.58 per thousand cigarettes, or£446.67 per thousand cigarettes.
2 Cigars	£417.33 per kilogram
3 Hand-rolling tobacco	£476.83 per kilogram
4 Other smoking tobacco and chewing tobacco	£183.49 per kilogram
5 Tobacco for heating	£343.91 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 “£422.80” substitute “£446.67”,

(b)in the entry relating to hand rolling tobacco, for “£412.32” substitute “£476.83”,

(c)in the entry relating to other smoking tobacco and chewing tobacco, for “£173.68” substitute “£183.49”,

(d)in the entry relating to cigars, for “£395.03” substitute “£417.33”,

(e)in the entry relating to cigarillos, for “£395.03” substitute “£417.33”, and

(f)in the entry relating to tobacco for heating, for “£97.66” substitute “£103.17”.

(3)The amendments made by this section are treated as having come into force at 6pm on 30 October 2024.