Part 2Other taxes

Excise duty rates

23Rates of tobacco products duty

(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—

  1. (a)

    16.5% of the retail price plus £316.70 per thousand cigarettes, or

  2. (b)

    £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.