Sanctions to tackle tobacco duty evasion and other excise duty evasion
This consultation closes at
A consultation on proposed new sanctions to tackle tobacco duty evasion and other excise duty evasion.
This consultation is about proposed changes to, or new sanctions which focus in particular on repeat offenders.
At Budget 2016 the government announced its intention to consult on detailed proposals on sanctions to tackle illicit tobacco.
This follows an informal targeted consultation that closed on 28 August 2015 which invited views on sanctions and other action to tackle illicit tobacco.
The consultation is seeking views on four potential additional sanctions which are:
- increasing financial penalties for repeat offenders
- a new civil penalty for dealing in illicit tobacco
- reducing the threshold for the publication of details of people or companies that deliberately evade duty
- statutory Duty of Care on landlords and landowners of properties or land
The government would welcome views on the proposed sanctions and whether these could potentially help tackle evasion of tobacco duty and other excise duties.
Ways to respond
HMRC, Indirect Tax Tobacco Strategy and Policy Team
3W, Ralli Quays
3 Stanley Street
Published: 17 February 2017
From: HM Revenue & Customs