Legislation – Finance Act 2025
Part 3Other taxes
Tobacco products duty
65Rates of tobacco products duty
(1)
“TABLE
1 Cigarettes
An amount equal to the higher of—
- (a)
16.5% of the retail price plus £334.58 per thousand cigarettes, or
- (b)
£446.67 per thousand cigarettes.
2 Cigars
£417.33 per kilogram
3 Hand-rolling tobacco
£476.83 per kilogram
4 Other smoking tobacco and chewing tobacco
£183.49 per kilogram
5 Tobacco for heating
£343.91 per kilogram”.
(2)
In consequence of the provision made by subsection (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 “£422.80” substitute “£446.67”
,
(b)
in the entry relating to hand rolling tobacco, for “£412.32” substitute “£476.83”
,
(c)
in the entry relating to other smoking tobacco and chewing tobacco, for “£173.68” substitute “£183.49”
,
(d)
in the entry relating to cigars, for “£395.03” substitute “£417.33”
,
(e)
in the entry relating to cigarillos, for “£395.03” substitute “£417.33”
, and
(f)
in the entry relating to tobacco for heating, for “£97.66” substitute “£103.17”
.
(3)
The amendments made by this section are treated as having come into force at 6pm on 30 October 2024.