Tobacco Products Duty Act 1979
| Jurisdiction | UK Non-devolved |
| Citation | 1979 c. 7 |
Tobacco Products DutyAct 1979
1979 CHAPTER 7
An Act to consolidate the enactments relating to the excise duty on tobacco products.
[22nd February 1979]
B e it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1 Tobacco products.
(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
( b ) of which more than 25 per cent. by weight of the tobacco particles have a width of less than 0.6 mm.
(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) 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 mat period, but without prejudice to anything previously done under it or to me making of a new order.
In reckoning any such period no account shall be taken of any time during which Parliament is dissovled 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.
2 Charge and remission or repayment of tobacco products duty.
(1) There shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown subject to section 3 below, 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 that the products in question have been—
( a ) exported or shipped as stores; or
( b ) used solely for the purposes of research or experiment;
and the Commissioners may by regulations provide for the remission or repayment of me duty in such other cases as may be specified in the regulations and subject to such conditions as they see fit to impose.
3 Additional duty on higher tar cigarettes.
(1) In the case of any cigarette having a tar yield of not less than 20 mg. the Table in Schedule 1 to this Act shall have effect as if the rate of duty in paragraph 1 were increased by 2.25 per thousand cigarettes.
(2) The Commissioners may make regulations—
( a ) prescribing how the tar yield of cigarettes is to be determined for the purposes of mis section;
( b ) without prejudice to section 2(2) above, enabling the whole or any part of the additional duty imposed by this section to be remitted or repaid in such cases as may be specified in the regulations or determined by the Commissioners and subject to such conditions as they see fit to impose.
4 Calculation of duty in case of cigarettes more than 9 cm. long.
For the purposes of the references to a thousand cigarettes in paragraph 1 in me Table in Schedule 1 to this Act and in section 3(1) above 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.
5 Retail price of cigarettes.
(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 shall be taken to be—
( a ) in a case in which paragraph ( b ) below does not apply, the highest price at which cigarettes of that description are normally sold by retail at that time in the United Kingdom;
( b ) in any case where—
(i) there is a price recommended by the importer or manufacturer for the sale by retail at that time in the United Kingdom of cigarettes of that description; and
(ii) duty is tendered and accepted by reference to that price,
the price so recommended.
(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 paragraph ( a ) 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 subsection (1)( a ) above to be referred to the arbitration of a referee appointed by the Lord Chancellor, not being an official of any government department.
(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.
6 Alteration of rates of duty.
(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...
To continue reading
Request your trial