Consultation outcome

Changes to the tobacco anti-forestalling restrictions

This consultation has concluded

Download the full outcome

Tobacco Anti-Forestalling Restrictions - Summary of Responses

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

The response document sets out the government’s response to the consultation below. The responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted. The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

Original consultation


HMRC wishes to hear from businesses that may be affected by an extension to the tobacco anti-forestalling restrictions.

This consultation ran from

Consultation description

Budget 2014 announced that HMRC would consult on a range of measures to improve tobacco anti-forestalling controls. We are also seeking views on the potential impacts on business of extending restrictions to tobacco products other than cigarettes.

We have written to the small number of businesses we believe will be directly affected but would like to give other businesses that may be affected the opportunity to respond.

Published 23 June 2014
Last updated 10 December 2014 + show all updates
  1. Published the response document.
  2. First published.