Search Legislation

Finance Act 2022

Status:

This is the original version (as it was originally enacted).

77Rates of tobacco products duty

(1)In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—

TABLE
1 Cigarettes

An amount equal to the higher of—

(a)

16.5% of the retail price plus £262.90 per thousand cigarettes, or

(b)

£347.86 per thousand cigarettes.

2 Cigars£327.92 per kilogram
3 Hand-rolling tobacco£302.34 per kilogram
4 Other smoking tobacco and chewing tobacco£144.17 per kilogram
5 Tobacco for heating£270.22 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 “£320.90” substitute “£347.86”,

(b)in the entry relating to hand rolling tobacco, for “£271.40” substitute “£302.34”,

(c)in the entry relating to other smoking tobacco and chewing tobacco, for “£134.24” substitute “£144.17”,

(d)in the entry relating to cigars, for “£305.32” substitute “£327.92”,

(e)in the entry relating to cigarillos, for “£305.32” substitute “£327.92”, and

(f)in the entry relating to tobacco for heating, for “£75.48” substitute “£81.07”.

(3)The amendments made by this section are treated as having come into force at 6pm on 27 October 2021.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources