Consultation outcome

Tobacco levy

This consultation has concluded

Download the full outcome

Detail of outcome

After a period of consultation, the government announced at Summer Budget 2015 that it would not introduce a levy on tobacco manufacturers and importers. This document includes; a summary of the consultation and policy decision, HMRC analysis of the fiscal impact of the policy, the independent review of the methodology conducted by DEFRA’s chief economist and the individual consultation responses.

Original consultation

This consultation ran from to


Seeking views on the potential design for a levy on tobacco manufacturers and importers and possible wider impacts.


Consultation description

This consultation sets out a potential design for a levy on tobacco manufacturers and importers, and seeks views on the approach proposed and potential impacts.

Who should read this

Tobacco manufacturers and importers and others interested in the tobacco industry.

Next steps

Please get in touch if you would like to meet to discuss the questions raised in the consultation document further. Please note that it may not be possible to accommodate all requests to meet. All written responses will be considered. The government will decide next steps once the consultation has closed.