Policy paper

Tobacco duty: changes to rates

This tax information and impact note sets out how tobacco duties will increase on 15 March 2023.

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

Changes to tobacco duty rates from 15 March 2023

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Details

This measure increases the duty rate on all tobacco products by the Tobacco Duty escalator of 2% above the Retail Price Index (RPI) inflation.

The duty rate for hand-rolling tobacco will rise by an additional 4%, to 6% above RPI inflation, and the Minimum Excise Tax (MET) will increase by an additional 1%, to 3% above RPI inflation this year.

Published 15 March 2023