Policy paper

Hand-rolling tobacco duty rate

This tax information and impact note applies to manufacturers, importers, distributors, retailers and consumers of hand-rolling tobacco products.



This measure increases the hand-rolling tobacco (HRT) duty rate by 5% above retail price index (RPI) inflation this year. This is an additional 3% rise above the tobacco duty escalator which, as announced at Budget 2014, will continue until the end of the Parliament. The new tobacco duty rates will have effect from 6pm on 16 March 2016.

Published 16 March 2016