Accredited official statistics

Historical Tobacco Duty rates

Updated 29 November 2024

1. Overview

This table provides historical rates of Tobacco Duty up to and including the current Tobacco Duty rates. For detailed information on current Tobacco Duty rates, go to Tobacco Products Duty rates.

Rates are provided for cigarettes, cigars, hand rolling tobacco (HRT), tobacco for heating (TfH), and other smoking tobacco and chewing tobacco. For further information on Tobacco Duty and exemptions, go to Excise Notice 476: Tobacco Products Duty.

2. Historical rates

From November 1993 to November 1999, there was a commitment to increase tobacco duties in real terms annually, initially by at least 3% on average and from July 1997 by at least 5% on average.

Date of change Cigarettes ad valorem (%) Specific £ per 1,000 sticks Cigars £ per kg HRT £ per kg Other £ per kg
01 January 1978 30 9.00 20.94 20.28 16.09
13 August 1979 21 11.77 20.94 20.28 16.09
29 March 1980 21 13.42 25.60 22.60 17.40
14 March 1981 21 18.04 34.29 29.56 21.92
8 July 1981 21 19.03 35.91 30.96 22.96
12 March 1982 21 20.68 39.00 33.65 24.95
18 March 1983 21 21.67 40.85 35.40 24.95
16 March 1984 21 24.97 47.05 40.60 24.95
22 March 1985 21 26.95 47.05 43.73 24.95
21 March 1986 21 30.61 47.05 49.64 24.95
18 March 1988 21 31.74 48.79 51.48 24.95
23 March 1990 21 34.91 53.67 56.68 24.95
19 March 1991 21 40.15 61.72 65.12 28.69
10 March 1992 21 44.32 67.89 71.63 29.98
16 March 1993 20 48.75 72.30 76.29 31.93
30 November 1993 20 52.33 77.58 81.86 34.26
29 November 1994 20 55.58 82.56 85.94 36.30
01 January 1995 20 57.64 85.61 85.94 38.64
28 November 1995 20 62.52 91.52 85.94 40.24
26 November 1996 21 65.97 98.02 87.74 43.10
01 December 1997 21 72.06 105.86 87.74 46.55
01 December 1998 22 77.09 114.79 87.74 50.47
09 March 1999 22 82.59 122.06 87.74 53.66
21 March 2000 22 90.43 132.33 95.12 58.17
07 March 2001 22 92.25 134.69 96.81 59.21
17 April 2002 22 94.24 137.26 98.66 60.34
09 April 2003 22 96.88 141.10 101.42 62.03
17 March 2004 22 99.80 145.35 104.47 63.90
16 March 2005 22 102.39 149.12 107.18 65.56
22 March 2006 22 105.10 153.07 110.02 67.30
21 March 2007 22 108.65 158.24 113.74 69.57
12 March 2008 22 112.07 163.22 117.32 71.76
24 November 2008 24 112.07 169.74 122.01 74.63
22 April 2009 24 114.31 173.13 124.45 76.12
24 March 2010 24 119.03 180.28 129.59 79.26
23 March 2011 16.5 154.95 193.29 151.90 84.98
21 March 2012 16.5 167.41 208.83 164.11 91.81
20 March 2013 16.5 176.22 219.82 172.74 96.64
19 March 2014 16.5 184.10 229.65 180.46 100.96
18 March 2015 16.5 189.49 236.37 185.74 103.91
16 March 2016 16.5 196.42 245.01 198.10 107.71
08 March 2017 16.5 207.99 259.44 209.77 114.06

From 20 May 2017, the excise duty on cigarettes is an amount equal to the higher of the following alternatives:

  • either the specific £ per 1,000 sticks plus 16.5% of retail price

  • or the minimum excise tax £ per 1,000 sticks

Date of change Cigarettes ad valorem (%) Minimum excise tax £ per 1,000 sticks Specific £ per 1,000 sticks Cigars £ per kg HRT £ per kg TfH £ per kg Other £ per kg
20 May 2017 16.5 268.63 207.99 259.44 209.77 N/A 114.06
22 November 2017 16.5 280.15 217.23 270.96 221.18 N/A 119.13
29 October 2018 16.5 293.95 228.29 284.76 234.65 234.65 125.20
11 March 2020 16.5 305.23 237.34 296.04 253.33 243.95 130.16
16 November 2020 16.5 320.90 244.78 305.32 271.40 251.60 134.24
27 October 2021 16.5 347.86 262.90 327.92 302.34 270.22 144.17
15 March 2023 16.5 393.45 294.72 367.61 351.03 302.93 161.62
22 November 2023 16.5 422.80 316.70 395.03 412.32 325.53 173.68
30 October 2024 16.5 446.67 334.58 417.33 476.83 343.91 183.49