Section 90 | Rates of duty effective from 6pm on 26 November 2025

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 £353.50 per thousand cigarettes, or£471.93 per thousand cigarettes.
2 Cigars	£440.93 per kilogram
3 Hand-rolling tobacco	£503.80 per kilogram
4 Other smoking tobacco and chewing tobacco	£193.87 per kilogram
5 Tobacco for heating	£363.36 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 “£446.67” substitute “£471.93”,

(b)in the entry relating to hand rolling tobacco, for “£476.83” substitute “£503.80”,

(c)in the entry relating to other smoking tobacco and chewing tobacco, for “£183.49” substitute “£193.87”,

(d)in the entry relating to cigars, for “£417.33” substitute “£440.93”,

(e)in the entry relating to cigarillos, for “£417.33” substitute “£440.93”, and

(f)in the entry relating to tobacco for heating, for “£103.17” substitute “£109.01”.

(3)The amendments made by this section are treated as having come into force at 6pm on 26 November 2025.