Consultation outcome

Tax treatment of heated tobacco products

• From: HM Treasury
• Published: 20 March 2017
• Last updated: 13 March 2018 — See all updates

This was published under the 2016 to 2019 May Conservative government

This consultation has concluded

Read the full outcome

Tax treatment of heated tobacco products: response to the consultation

Ref: ISBN 978-1-912225-69-9, PU2157

PDF, 454 KB, 20 pages

Detail of outcome

This document summarises responses to the consultation on the tax treatment of heated tobacco products. It also provides the government response, indicating an intention to create a new excise category for heated tobacco products.

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Original consultation

Summary

The government is consulting on the tax treatment of heated tobacco products. E-cigarettes do not contain tobacco and so are not in scope.

This consultation ran from
1pm on 20 March 2017 to 11:45pm on 12 June 2017

Consultation description

Budget 2016 announced that the government would consult on the tax treatment of heated tobacco products, which are being promoted as a new innovation in the tobacco market. In these products processed tobacco is heated (but not burned like conventional tobacco) to produce, or flavour vapour. Unlike e-cigarettes, they do contain tobacco. Heated tobacco is not a separate category in its own right in current legislation, so a consultation on their tax treatment aims to help maintain the integrity of the duty system going forward.

Documents

Tax treatment of heated tobacco products

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Published 20 March 2017
Last updated 13 March 2018 + show all updates

1. 13 March 2018

   Response document published

2. 20 March 2017

   First published.