Draft legislation: tobacco for heating

At Spring Statement 2018, the government announced its intention to legislate for a new tobacco duty category in the Finance Bill 2018 to 2019.

The new tax category and duty rate for tobacco for heating was announced at Budget 2018.

You can read:

• the draft statutory instrument that is required to stipulate the definition of tobacco for heating, and which will amend the Tobacco Products (Descriptions of Products) Order 2003

• the draft explanatory memorandum

• a Tax Information and Impact Note