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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