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Draft legislation: tobacco for heating

We are inviting views on the draft legislation for the excise duty tax category definition - tobacco for heating - that will come into force on 1 July 2019.

Last fetched 03 May 2026 · gov.uk
Detail

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

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