Tobacco Products Duty: Long Cigarettes
The Tobacco Products Duty Act 1979 details how tax is calculated on ‘long cigarettes’ (i.e. those longer than 8cm, excluding any filter) and when they are deemed to be more than 1 cigarette. The autumn Finance Bill will include a measure which will change the basis on which duty is calculated on such cigarettes. In the case of cigarettes longer than 8cm (excluding any filter), each additional 3cm (or part thereof) will be treated as an additional cigarette for the purposes of the calculation of duty. For example, a cigarette of 12cm would be treated as 3 cigarettes.