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

  1. This article contains OGL licensed text 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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