Policy paper

Tobacco Duty on heated tobacco

This measure deals with Tobacco Duty on heated tobacco products.

Documents

Draft legislation

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Explanatory note

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Details

The measure maintains the effectiveness of the tobacco regime, the government is introducing a new category of tobacco product called ‘heated tobacco’ in the Tobacco Products Duty Act 1979 (TPDA).

The duty rate for heated tobacco will be set at Budget 2018.

Updates to this page

Published 6 July 2018
Last updated 1 November 2018 + show all updates
  1. The Exchequer impact section has been updated following Budget 2018.

  2. First published.

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