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Measures List
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Measure Name
Date when measure came into force
Budget 2011: Tobacco Duties 2011/03/23
Budget 2011; Cigarettes Rebalncing; HRT increase 2011/03/23
Results 1 - 2 of 2.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Excise duty - Tobacco
Tax name in English Excise duty - Tobacco
Member State UK-United Kingdom
Tax in force since 1979/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Tobacco Products Duty Act 1979, as amended by subsequent Finance Acts.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

UK.

 
Taxpayers

United Kingdom manufacturers are required to keep a production account and make a return of all chargeable products manufactured each day. The products are normally deposited in an approved secure store and duty is chargeable on any removed for home use. Imported manufactured tobacco may be placed in a warehouse or approved secure store or charged at the port of importation.

 
Tax object and basis of assessment

Delivery of United Kingdom manufactured and imported tobacco products for home use.

 

Cigarettes are chargeable with an ad valorem duty calculated on their retail price and a specific duty per 1,000 cigarettes. For the purpose of the ad valorem duty, the retail price is normally the price recommended by the importer or manufacturer for the retail sale of the cigarettes; where no price has been recommended, the highest price at which cigarettes of that description are normally sold by retail is used. For the purpose of the specific duty, cigarettes exceeding 9 cm in length excluding any filter or mouthpiece are treated as if each 9 cm or part thereof were a separate cigarette.

 

The duty on other chargeable tobacco products is based on their weight as determined before release for consumption.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 184.10 16.50 %
Cigars and Cigarillos 229.65
Fine cut smoking tobacco (for rolling of cigarettes) 180.46
Other smoking tobacco 100.96

Comments
 
Tax due date

If satisfactory security is given, payment of the excise duty on both home‑produced and imported products may be made on a monthly basis, 15 days after the end of each delivery period.

 
Tax collector

 
Special features

Reliefs:

Provision has been made for the relief from or remission or repayment of the duty on products exported or shipped as stores, and products used solely for the purposes of research or experiment.

 

Fiscal marks:

Cigarettes and hand‑rolling tobacco for home use must bear a UK fiscal mark. In the case of imported tobacco products, the fiscal mark must be applied before the product is imported into the UK.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 9,699.00 GBP 0.58
2011 9,517.00 GBP 0.59
2010 9,051.00 GBP 0.58
2009 8,779.00 GBP 0.59
2008 8,171.00 GBP 0.54
2007 8,045.00 GBP 0.54
2006 8,009.00 GBP 0.57
2005 8,083.00 GBP 0.61
2004 8,097.00 GBP 0.65
2003 8,020.00 GBP 0.67
2002 8,114.00 GBP 0.72
2001 7,708.00 GBP 0.72
2000 7,760.00 GBP 0.76

Comments