Consultation outcome

Draft legislation: tobacco for heating

• From: HM Revenue & Customs
• Published: 18 December 2018
• Last updated: 23 May 2019 — See all updates

This consultation has concluded

Detail of outcome

No changes were made to the regulations as a result of the consultation.

The draft legislation was laid on 20 May 2019 as The Tobacco Products (Description of Products) (Amendment) Order 2019 and will come into force on 1 July 2019.

---

Original consultation

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 ran from
midday on 18 December 2018 to 11:45pm on 11 February 2019

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

PDF, 125 KB, 2 pages

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.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

PDF, 136 KB, 4 pages

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

Tax Information and Impact Note - The Tobacco Products (Descriptions of Products) (Amendment) Order 2019

HTML

Published 18 December 2018
Last updated 23 May 2019 + show all updates

1. 23 May 2019

   Added a summary of the consultation outcome, and added a link to the relevant legislation.

2. 18 December 2018

   First published.