Policy paper

Minimum Excise Tax for cigarettes

This tax information and impact note deals with the Minimum Excise Tax (MET) for cigarettes.

• From: HM Revenue & Customs
• Published: 8 March 2017

Documents

Minimum Excise Tax for cigarettes

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Details

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.

Published 8 March 2017