HANSARDCommons21 Mar 202314 contributions
46. Rates of tobacco products duty
(1) In Schedule 1 to the Tobacco Products Duty Act 1979 (table of rates of tobacco products duty), for the Table substitute—
1 Cigarettes
An amount equal to the higher of—
(a) 16.5% of the retail price plus £294.72 per thousand cigarettes, or
(b) £393.45 per thousand cigarettes.
2 Cigars
£367.61 per kilogram
3 Hand-rolling tobacco
£351.03 per kilogram
4 Other smoking tobacco and chewing tobacco
£161.62 per kilogram
5 Tobacco for heating
£302.93 per kilogram”
(2) In consequence of the provision made by paragraph (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 “£347.86” substitute “£393.45”,
(b) in the entry relating to hand rolling tobacco, for “£302.34” substitute “£351.03”,
(c) in the entry relating to other smoking tobacco and chewing tobacco, for “£144.17” substitute “£161.62”,
(d) in the entry relating to cigars, for “£327.92” substitute “£367.61”,
(e) in the entry relating to cigarillos, for “£327.92” substitute “£367.61”, and
(f) in the entry relating to tobacco for heating, for “£81.07” substitute “£90.88”.
(3) The amendments made by this Resolution come into force at 6pm on 15 March 2023.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.