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The Tobacco Products Duty (Alteration of Rates) Order 2020
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- UK Statutory Instruments
- 2020 No. 1256
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order increases the excise duty rates on tobacco products, in accordance with the Schedule to the Order. The percentages and amounts of duty applicable as a result of the changes made by this Order are shown in the table below. The increases take effect on 16th November 2020.
| 1 Cigarettes | An amount equal to the higher of – (a) 16.5% of the retail price plus £244.78 per thousand cigarettes, or (b) £320.90 per thousand cigarettes |
| 2 Cigars | £305.32 per kilogram |
| 3 Hand-rolling tobacco | £271.40 per kilogram |
| 4 Other smoking tobacco and chewing tobacco | £134.24 per kilogram |
| 5 Tobacco for heating | £251.60 per kilogram |
A Tax Information and Impact Note covering this instrument was published on 12th November 2020 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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