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This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.
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2. Charge and remission or repayment of tobacco products duty
3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Calculation of duty in case of cigarettes more than 9 cm. long
8B. Power to alter range of products to which fiscal marking applies
8E. Failure to comply with fiscal mark regulations and public notices
11. Repeals, savings and transitional and consequential provisions
An Act to consolidate the enactments relating to the excise duty on tobacco products.
[22nd February 1979]
C1Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)
C2Act modified by S.I. 1990/2167, art. 5
I1Act wholly in force at 1.4.1979 see s. 12(2)
(1)In this Act “tobacco products” means any of the following products, namely,—
(a)cigarettes;
(b)cigars;
(c)hand-rolling tobacco;
(d)other smoking tobacco; and
(e)chewing tobacco,
which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco, but does not include herbal smoking products.
(2)Subject to subsection (3) below, in this Act “hand-rolling tobacco” means tobacco—
(a)which is sold or advertised by the importer or manufacturer as suitable for making into cigarettes; or
[F1(aa)which is of a kind used for making into cigarettes; or]
(b)of which more than 25 per cent. by weight of the tobacco particles have a width of less than [F21] mm.
[ F3(2A)For the purposes of subsection (2)(aa) above the use for making into cigarettes must amount to more than occasional use but need not amount to common use.]
(3)The Treasury may by order made by statutory instrument provide that in this Act references to cigarettes, cigars, hand-rolling tobacco, other smoking tobacco and chewing tobacco shall or shall not include references to any product of a description specified in the order, being a product manufactured as mentioned in subsection (1) above but not including herbal smoking products; and any such order may amend or repeal subsection (2) [F4or (2A)] above.
(4)Subject to subsection (5) below, a statutory instrument by which there is made an order under subsection (3) above shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under it or to the making of a new order.
In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.
(5)Subsection (4) above shall not apply to any order containing a statement by the Treasury that the order does not extend the incidence of the duty or involve a greater charge to duty or a reduction of any relief; and a statutory instrument by which any such order is made shall be subject to annulment in pursuance of a resolution of the House of Commons.
(6)In this section “herbal smoking products” means products commonly known as herbal cigarettes or herbal smoking mixtures.
F1S. 1(2)(aa) inserted (27.7.1993) by 1993 c. 34, s. 14(2)
F2Word in s. 1(2)(b) substituted (27.7.1993) by 1993 s. 14(3)
F3S. 1(2A) inserted (27.7.1993) by 1993 s. 14(4)
F4Words in s. 1(3) inserted (27.7.1993) by 1993 s. 14(5)
(1)There shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown, . . . F1, in the Table in Schedule 1 to this Act.
(2)Subject to such conditions as they see fit to impose, the Commissioners shall remit or repay the duty charged by this section where it is shown to their satisfaction [F2that —
(a)the products in question have been—
(i)exported or shipped as stores, or
(ii)used solely for the purposes of research or experiment; and
(b)any fiscal marks carried by the products have been obliterated;]
and the Commissioners may by regulations provide for the remission or repayment of the duty in such other cases as may be specified in the regulations and subject to such conditions as they see fit to impose.
F1Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
F2Words and paras. (a) and (b) in s. 2(2) substituted (28.7.2000) by 2000 c. 17, s. 15(2)
C1S. 2(2) excluded (20.10.1995) by S.I. 1995/2518, reg. 118(f)
F1S. 3 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
For the purposes of the references to a thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act . . . F1 any cigarette more than 9 cm. long (excluding any filter or mouthpiece) shall be treated as if each 9 cm. or part thereof were a separate cigarette.
F1Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
(1)For the purposes of the duty chargeable at any time under section 2 above in respect of cigarettes of any description, the retail price of the cigarettes [F1shall be taken to be—
(a)the higher of—
(i)the recommended price for the sale by retail at that time in the United Kingdom of cigarettes of that description, and
(ii)any (or, if more than one, the highest) retail price shown at that time on the packaging of the cigarettes in question,
or
(b)if there is no such price recommended or shown, the highest price at which cigarettes of that description are normally sold by retail at that time in the United Kingdom.]
[F2(1A)In subsection (1) above “recommended price”—
(a)in relation to a case in which cigarettes of the applicable description are manufactured by a manufacturer in a member State, means any price recommended by that manufacturer; and
(b)in relation to a case which does not fall within paragraph (a) above, means any price recommended by an importer of cigarettes of the applicable description.]
(2)The duty in respect of any number of cigarettes shall be charged by reference to the price which, in accordance with subsection (1) above, is applicable to cigarettes sold in packets of 20 or of such other number as the Commissioners may determine in relation to cigarettes of the description in question; and the whole of the price of a packet shall be regarded as referable to the cigarettes it contains notwithstanding that it also contains a coupon, token, card or other additional item.
(3)In any case in which duty is chargeable in accordance with [F3paragraph (b) of subsection (1)] above—
(a)the question as to what price is applicable under that paragraph shall, subject to subsection (4) below, be determined by the Commissioners; and
(b)the Commissioners may require security (by deposit of money or otherwise to their satisfaction) for the payment of duty to be given pending their determination.
(4)Any person who has paid duty in accordance with a determination of the Commissioners under subsection (3)(a) above and is dissatisfied with their determination may require the question of what price was applicable under [F4subsection (1)(b)] above to be referred to the arbitration of a referee appointed by the Lord Chancellor, not being an official of any government department [F5or an office-holder in, or a member of the staff of, the Scottish Administration].
(5)If, on a reference to him under subsection (4) above, the referee determines that the price was lower than that determined by the Commissioners, they shall repay the duty overpaid together with interest on the overpaid duty from the date of the overpayment at such rate as the referee may determine.
(6)The procedure on any reference to a referee under subsection (4) above shall be such as may be determined by the referee; and the referee’s decision on any such reference shall be final and conclusive.
F1Words and paras. (a) and (b) in s. 5(1) substituted (28.7.2000) by 2000 c. 17, s. 13(2)
F2S. 5(1A) inserted (16.7.1992) by Finance (No.2) Act 1992 (c.48), s. 8 (b).
F3Words in s. 5(3) substituted (28.7.2000) by 2000 c. 17, s. 13(3)
F4Words in s. 5(4) substituted (28.7.2000) by 2000 c. 17, s. 13(4)
F5Words in s. 5(4) inserted (1.7.1999) by S.I. 1999/1820, arts. 1(2), 4, Sch. 2 Pt. I para. 60 (with art. 5); S.I. 1998/3178, art. 3
(1)The Treasury may by order made by statutory instrument increase or decrease any of the rates of duty for the time being in force under the Table in Schedule 1 to this Act by such percentage of the rate, not exceeding 10 per cent., as may be specified in the order, but any such order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect unless continued in force by a further order made under this subsection.
(2)In relation to any order made under subsection (1) above to continue, vary or replace a previous order so made, the reference in that subsection to the rate for the time being in force is a reference to the rate that would be in force if no order under that subsection had been made.
(3)A statutory instrument under subsection (1) above by which there is made an order increasing the rate in force at the time of making the order shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of 28 days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under it or to the making of a new order.
In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.
(4)A statutory instrument made under subsection (1) above to which subsection (3) above does not apply shall be subject to annulment in pursuance of a resolution of the House of Commons.
(5)For the purposes of this section—
(a)the percentage and the amount per thousand cigarettes in paragraph 1 in the Table in Schedule 1 to this Act shall be treated as separate rates of duty; . . . F1
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
F1S. 6(5)(b) together with the word “and” immediately preceding it repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
(1)The Commissioners may with a view to managing the duty charged by section 2 above make regulations—
(a)prescribing the method of charging the duty and for securing and collecting the duty;
[F1(aa)for charging the duty, in such circumstances as may be specified in the regulations, by reference to the weight of the tobacco products at a time specified in the regulations or by the Commissioners (whether the time at which the products become chargeable or that at which the duty becomes payable or any other time);]
(b)for the registration of premises for the safe storage of tobacco products and for requiring the deposit of tobacco products in, and regulating their [F2storage and]treatment in and removal from, premises so registered;
[F3(ba)for the registration of premises for the manufacture of tobacco products, for restricting or prohibiting the manufacture of tobacco products otherwise than in premises so registered and for regulating their storage and treatment in, and removal from, such premises;]
(c)for the registration of premises where—
F4(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii)materials for the manufacture of tobacco products are grown, produced, stored or treated; or
(iii)refuse from the manufacture of tobacco products is stored or treated,
and for regulating the storage and treatment in, and removal from, premises so registered of such materials and refuse;
(d)for requiring the keeping and preservation of such records, [F5the notification of such information, and the making of such returns, as may be specified in the regulations or required by the Commissioners]; and
(e)for the inspection of goods, documents and premises.
[F6(1A)Regulations under subsection (1) above may, in particular, include provision—
(a)imposing, or providing for the imposition under the regulations of, conditions and restrictions relating to any of the matters mentioned in that subsection;
(b)enabling the Commissioners to dispense with compliance with any provision contained in the regulations in such circumstances and subject to such conditions (if any) as they may determine.]
(2)If any person fails to comply with any regulation made under subsection (1) above [F7his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalities), and any article in respect of which any person fails to comply with any such regulation, or which is found on premises in respect of which any person has failed to comply with any such regulation, shall be liable to forfeiture]
F1S. 7(1)(aa) inserted (28.7.2000) by 2000 c. 17, s. 15(4)
F2Words in s. 7(1)(b) inserted (28.7.2000) by 2000 c. 17, s. 15(5)
F3S. 7(1)(ba) inserted (28.7.2000) by 2000 c. 17, s. 15(6)
F4S. 7(1)(c)(i) repealed (28.7.2000) by 2000 c. 17, ss. 15(7), 156, Sch. 40 Pt. I(2)
F5Words in s. 7(1)(d) substituted (28.7.2000) by 2000 c. 17, s. 15(8)
F6S. 7(1A) inserted (28.7.2000) by 2000 c. 17, s. 15(9)
F7Words substituted (1.1.1995) by virtue of 1994 c. 9, s. 9, Sch. 4 para. 59 (with s. 19); S.I. 1994/2679, art. 3
C1S. 7(2) applied (1.12.2002) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000 (S.I. 2000/426), art. 5A (as inserted by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002 (S.I. 2002/2693), art. 7)
(1)Where the records or returns kept or made by any person in pursuance of regulations under section 2 or 7 above show that any tobacco products or materials for their manufacture are or have been in his possession or under his control, the Commissioners may from time to time require him to account for those products or materials.
(2)Unless a person required under subsection (1) above to account for any products or materials proves—
(a)that duty has been paid or secured under section 7 above in respect of the products or, as the case may be, products manufactured from the materials; or
(b)that the products or materials are being or have been otherwise dealt with in accordance with regulations under section 2 or 7 above,
the Commissioners may [F1assess an amount as duty due from him] under section 2 above in respect of those products or, as the case may be, in respect of such products as in their opinion might reasonably be expected to be manufactured from those materials [F2, and they may notify him or his representative accordingly].
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Words in s. 8(2) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 5(a); S.I. 1998/2243, art. 2(1)
F2Words in s. 8(2) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 5(b); S.I. 1998/2243, art. 2(1)
F3S. 8(3) repealed (1.1.1995) by 1994 c. 9, s. 258, Sch. 26, Pt. III (with s. 9); S.I. 1994/2679, art. 3
Fiscal marking applies to tobacco products that are—
(a)cigarettes, or
(b)hand-rolling tobacco.]
(1)The Commissioners may by order made by statutory instrument amend section 8A above for the purpose of causing fiscal marking—
(a)to apply to any description of tobacco products to which it does not apply, or
(b)to cease to apply to any description of tobacco products to which it does apply.
(2)Where fiscal marking applies to any description of tobacco products, the Commissioners may by regulations provide that fiscal marking does not apply to such products of that description as are of a description specified in the regulations.
(3)A statutory instrument containing (whether alone or with other provisions) an order under subsection (1)(a) above shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.
(4)A statutory instrument that—
(a)contains (whether alone or with other provisions) an order under subsection (1) above, and
(b)is not subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament,
shall be subject to annulment in pursuance of a resolution of either House of Parliament.]
(1)The Commissioners may make provision by regulations—
(a)requiring the carrying of fiscal marks by tobacco products to which fiscal marking applies, and
(b)as to such matters relating to fiscal marks as appear to the Commissioners to be necessary or expedient.
(2)In this Act “fiscal mark” means a mark carried by tobacco products indicating all or any of the following—
(a)that excise duty has been paid on the products;
(b)the rate at which excise duty was paid on the products;
(c)the amount of excise duty paid on the products;
(d)when excise duty was paid on the products;
(e)that sale of the products—
(i)is only permissible on dates ascertainable from the mark;
(ii)is not permissible after (or on or after) a date so ascertainable;
(iii)is not permissible before (or before or on) a date so ascertainable.
(3)Regulations under this section may, in particular, make provision about—
(a)the contents of a fiscal mark;
(b)the appearance of a fiscal mark;
(c)in the case of tobacco products that have more than one layer of packaging, which of the layers is (or are) to carry a fiscal mark;
(d)the positioning of a fiscal mark on the packaging of any tobacco products;
(e)when tobacco products are required to carry a fiscal mark.
(4)Regulations under this section may make different provision for different cases.]
(1)The Commissioners may by notices published by them regulate any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above.
(2)A notice under this section may provide for provision made by regulations under section 8C above to have effect subject to provisions of the notice.
(3)A notice under this section may make different provision for different cases.]
Tobacco Products Duty Act 1979