Open consultation

Draft legislation: tobacco for heating

Summary

We are inviting views on the draft legislation for the excise duty tax category definition - tobacco for heating - that will come into force on 1 July 2019.

This consultation closes at

Consultation description

At Spring Statement 2018, the government announced its intention to legislate for a new tobacco duty category in the Finance Bill 2018 to 2019.

The new tax category and duty rate for tobacco for heating was announced at Budget 2018.

You can read:

  • the draft statutory instrument that is required to stipulate the definition of tobacco for heating, and which will amend the Tobacco Products (Descriptions of Products) Order 2003

  • the draft explanatory memorandum

  • a Tax Information and Impact Note

Documents

Draft Tobacco Products (Descriptions of Products) (Amendment) Order 2019

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 different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft Explanatory Memorandum to the Tobacco Products (Descriptions Of Products) (Amendment) Order 2019

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 different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

holding.movement@hmrc.gsi.gov.uk

Write to:

HM Revenue and Customs – CITEX Written Enquiry Team (Excise)
Cotton House
7 Cochrane Street
Glasgow G1 1HY

Published 18 December 2018