Measure
The government has announced that duty rates on all tobacco products will increase by the Retail Price Index (RPI) + 2%. The rate on hand-rolling tobacco will increase by RPI + 6% and the minimum excise tax will increase by RPI + 3%. The Minimum Excise Tax (MET) will be increased by an additional 1% above the escalator, to 3% above RPI.
Anyone manufacturing, importing, distributing, retailing or consuming tobacco products.
The increase in duty has already been applied, having come into effect at 18:00 on 27 October 2021.
The implemented increases in duty rates are in line with increases in recent budgets and therefore are not surprising.