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 |