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Tobacco Duty or Tobacco Products Duty, is a tax levied on tobacco products manufactured in or imported into the United Kingdom.^[1]

History

Excise duty on tobacco products was first introduced in 1660. The current form of excise duty was introduced in 1976 to harmonise with the European Economic Community (EEC).^[2]

References

^ This article incorporates text published under the British Open Government Licence: "Tobacco Products Duty". GOV.UK. HM Revenue & Customs. 16 November 2020. Archived from the original on 11 June 2021. Retrieved 11 June 2021.
^ Report on Tobacco Taxation in the United Kingdom (PDF) (Report). World Health Organization. Archived from the original (PDF) on 12 November 2020. Retrieved 11 June 2021.

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[1] This article incorporates text published under the British Open Government Licence: "Tobacco Products Duty". GOV.UK. HM Revenue & Customs. 16 November 2020. Archived from the original on 11 June 2021. Retrieved 11 June 2021.

[2] Report on Tobacco Taxation in the United Kingdom (PDF) (Report). World Health Organization. Archived from the original (PDF) on 12 November 2020. Retrieved 11 June 2021.

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