Policy paper

Tobacco Duty: raw tobacco registration scheme

This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.

• From: HM Revenue & Customs
• Published: 9 December 2015
• Last updated: 6 September 2016 — See all updates

Documents

Tobacco Duty: raw tobacco registration scheme

HTML

Draft clause 82

PDF, 73.4 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 82

PDF, 75.1 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation gives HM Revenue and Customs additional powers to prevent evasion of excise duty through use of raw tobacco. It will be a condition of the registration that the person can show that their involvement with raw tobacco is for a controlled activity.

Published 9 December 2015

Last updated 6 September 2016 + show all updates

1. 6 September 2016

   The Raw Tobacco Approval Scheme measure start date has been put back to the 1 January 2017, when a 3 month application window will open for existing businesses and individuals to register.

2. 9 December 2015

   First published.