Finance Act 2022

Tobacco products duty

77 Rates of tobacco products duty

(1) In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—

“TABLE

1 Cigarettes	An amount equal to the higher of— (a) 16.5% of the retail price plus £262.90 per thousand cigarettes, or (b) £347.86 per thousand cigarettes.
2 Cigars	£327.92 per kilogram
3 Hand-rolling tobacco	£302.34 per kilogram
4 Other smoking tobacco and chewing tobacco	£144.17 per kilogram
5 Tobacco for heating	£270.22 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 “£320.90” substitute “£347.86”,

(b) in the entry relating to hand rolling tobacco, for “£271.40” substitute “£302.34”,

(c) in the entry relating to other smoking tobacco and chewing tobacco, for “£134.24” substitute “£144.17”,

(d) in the entry relating to cigars, for “£305.32” substitute “£327.92”,

(e) in the entry relating to cigarillos, for “£305.32” substitute “£327.92”, and

(f) in the entry relating to tobacco for heating, for “£75.48” substitute “£81.07”.

(3) The amendments made by this section are treated as having come into force at 6pm on 27 October 2021.