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New tobacco duty category

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Two sets of regulations complete the legislative requirements for the new duty category of ‘tobacco for heating’ from 1 July.

  • The Finance Act 2019, Section 57(2) and (4) (Tobacco for Heating) (Appointed Day) Regulations, SI 2019/981, appoint 1 July 2019 as the date on which provisions in Finance Act 2019 come into force to insert the new category of tobacco product, ‘tobacco for heating’, into the relevant parts of the Tobacco Products Duty Act 1979; and
  • The Finance Act 2019, Section 57 (Tobacco for Heating) (Consequential Amendments) Regulations, SI 2019/975, make consequential amendments to secondary legislation concerning excise duty drawback and holding and movement for excise goods, inserting references to the new duty category of ‘tobacco for heating’. The amendments come into force on 1 July 2019.
Issue: 1446
Categories: News