Tobacco Products Duty rates
Updated 22 November 2023
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This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-tobacco-duty/excise-duty-tobacco-duty-rates
Duty rate
| Tobacco product | Duty rate from 6pm 27 October 2021 | Duty rate from 6pm 15 March 2023 | Duty rate from 6pm 22 November 2023 | Impact on customers |
|---|---|---|---|---|
| Cigarettes | £262.90 per 1,000 cigarettes plus 16.5% of retail price | £294.72 per 1,000 cigarettes plus 16.5% of retail price | £316.70 per 1,000 cigarettes plus 16.5% of retail price | Additional 66 pence to a packet of 20 cigarettes |
| Cigars | £327.92 per kg | £367.61 per kg | £395.03 per kg | Additional 33 pence per 10g of cigars |
| Hand rolling tobacco | £302.34 per kg | £351.03 per kg | £412.32 per kg | Additional £2.21 to a packet (30g) of hand rolling tobacco |
| Other smoking tobacco and chewing tobacco | £144.17 per kg | £161.62 per kg | £173.68 per kg | Additional 43 pence to a packet (30g) of pipe tobacco |
| Tobacco for heating | £270.22 per kg | £302.93 per kg | £325.53 per kg | Additional 16 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 27 October 2021 | Minimum excise tax from 6pm 15 March 2023 | Minimum excise tax from 22 November 2023 |
|---|---|---|---|
| Cigarettes | £347.86 per 1,000 cigarettes | £393.45 per 1,000 cigarettes | £422.80 per 1000 cigarettes |
Further information
Read about Tobacco Products Duty.