Policy paper

Changes to tobacco duty rates

This tax information and impact note sets out how tobacco duties will increase on 27 October 2021.

Documents

Details

This measure increases the duty rate on all tobacco products by the Tobacco Duty escalator of 2% above the Retail Price Index (RPI) inflation.

Also, the duty rate for hand-rolling tobacco will rise by an additional 4%, to 6% above RPI inflation and the Minimum Excise Tax (MET) will increase by an additional 1%, to 3% above RPI inflation this year.

Published 27 October 2021