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

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Draft clause 82

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Draft explanatory notes clause 82

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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.