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
Ways to respond
HM Revenue and Customs – CITEX Written Enquiry Team (Excise)
7 Cochrane Street
Glasgow G1 1HY