Tobacco Products Duty rates
Updated 30 October 2024
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Duty rate
| Tobacco product | Duty rate from 6pm 15 March 2023 | Duty rate from 6pm 22 November 2023 | Duty rate from 6pm 30 October 2024 | Impact on customers |
|---|---|---|---|---|
| Cigarettes | 拢294.72 per 1,000 cigarettes plus 16.5% of retail price | 拢316.70 per 1,000 cigarettes plus 16.5% of retail price | 拢334.58 per 1,000 cigarettes plus 16.5% of retail price | Additional 54 pence to a packet of 20 cigarettes |
| Cigars | 拢367.61 per kg | 拢395.03 per kg | 拢417.33 per kg | Additional 27 pence per 10g of cigars |
| Hand rolling tobacco | 拢351.03 per kg | 拢412.32 per kg | 拢476.83 per kg | Additional 拢2.32 to a packet (30g) of hand rolling tobacco |
| Other smoking tobacco and chewing tobacco | 拢161.62 per kg | 拢173.68 per kg | 拢183.49 per kg | Additional 35 pence to a packet (30g) of pipe tobacco |
| Tobacco for heating | 拢302.93 per kg | 拢325.53 per kg | 拢343.91 per kg | Additional 13 pence to a typical 6g pack of tobacco for heating |
You can find information about the rates on tobacco for heating in the Tobacco Products Duty rates guide.
Minimum Excise Duty for cigarettes
The Minimum Excise Duty is the minimum level of Excise Duty that must be paid on cigarettes.
This means that if the Tobacco Duty on cigarettes is the lower than the Minimum Excise Duty, you must apply the Minimum Excise Duty instead.
| Tobacco product | Minimum excise tax from 6pm 15 March 2023 | Minimum excise tax from 6pm 22 November 2023 | Minimum excise tax from 30 October 2024 |
|---|---|---|---|
| Cigarettes | 拢393.45 per 1,000 cigarettes | 拢422.80 per 1,000 cigarettes | 拢446.67 per 1,000 cigarettes |
Further information
Read about Tobacco Products Duty.