Section 91 | Rates of duty effective from 1 October 2026

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 £394.09 per thousand cigarettes, or£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.