LegalizeThe Tobacco Products Duty (Alteration of Rates) Order 2020
Made: at 9.30 a.m. on 12th November 2020
Laid before the House of Commons: at 1.00 p.m. on 12th November 2020
Coming into force: 16th November 2020
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Citation and commencement
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Excise duty charged on tobacco products
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE — Tobacco products: increases to rates of duty
Each rate of duty in force under the Table in Schedule 1 to the Tobacco Products Duty Act 1979[^f00003] (except for the percentage of the retail price of cigarettes[^f00004]) is increased by the specified percentage that gives the corresponding, increased rate shown in the table below.
(To three decimal places, the respective specified percentages are: 3.134, 5.134, 3.134, 7.134, 3.134 and 3.134 per cent.)
| Description of tobacco product[^f01000] | Increased rate of duty[^f01001] |
|---|---|
| (1) See section 1 of the Tobacco Products Duty Act 1979. | (1) See section 1 of the Tobacco Products Duty Act 1979. |
| (2) See section 2(1) of, and Schedule 1 to, that Act. | (2) See section 2(1) of, and Schedule 1 to, that Act. |
| 1. Cigarettes | (a) £244.78 per thousand cigarettes where 16.5% of the retail price is added to determine the duty of excise charged under section 2(1) of the Tobacco Products Duty Act 1979, and otherwise (b) £320.90 per thousand cigarettes. |
| 2. Cigars | £305.32 per kilogram |
| 3. Hand-rolling tobacco | £271.40 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £134.24 per kilogram |
| 5. Tobacco for heating | £251.60 per kilogram |
Signed
David Rutley — Rebecca Harris — Two of the Lords Commissioners of Her Majesty's Treasury
Explanatory note
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Footnotes
[^f00001]: 1979 c. 7 (“the Act”); section 6(5)(a) was amended by section 23(1) and (2) of the Finance Act 2017 (c. 10).
[^f00002]: See sections 1 and 2(1) of, and Schedule 1 to, the Act.
[^f00003]: The Table in Schedule 1 to the Act was last substituted by section 82(1) of the Finance Act 2020 (c. 14) which was treated as having come into force at 6.00 p.m. on 11th March 2020 (see section 82(2) of that Act).
[^f00004]: The percentage of the retail price of cigarettes in paragraph 1(a) of the Table in Schedule 1 to the Act is unchanged from 16.5%. This is treated as a separate rate of duty for the purposes of section 6 of the Act (see section 6(5)(a)).
Each rate of duty in force under the Table in Schedule 1 to the Tobacco Products Duty Act 1979 (except for the percentage of the retail price of cigarettes ) is increased by the specified percentage that gives the corresponding, increased rate shown in the table below.
(To three decimal places, the respective specified percentages are: 3.134, 5.134, 3.134, 7.134, 3.134 and 3.134 per cent.)
Editorial notes
Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.
This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence.
legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.