The government has published its plan for the UK leaving the EU. Read the Prime Minister's letter.
This tax information and impact note deals with the Minimum Excise Tax (MET) for cigarettes.
The measure ensures that the total excise duty on a packet of cigarettes is the higher of either the MET or the usual application of duties and is effective from 20 May 2017.
8 March 2017
HM Revenue & Customs
Spring Budget 2017: tax-related documents
Tax information and impact notes
Tobacco Products Duty
Spring Budget 2017
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