Autumn Statement Resolutions - Rates of Tobacco Products Duty
Question again proposed,
That—
(1) In Schedule 1 to the Tobacco Products Duty Act 1979 (table of rates of tobacco products duty), for the Table substitute—
“TABLE
CigarettesAn amount equal to the higher of —(a) 16.5% of the retail price plus £316.70 per thousand cigarettes, or(b) £422.80 per thousand cigarettes.Cigars£395.03 per kilogramHand-rolling tobacco£412.32 per kilogramOther smoking tobacco and chewing tobacco£173.68 per kilogramTobacco for heating£325.53 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 “£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 Resolution come into force at 6pm on 22 November 2023.