Table 1

Breakdown of taxes applied to factory made cigarettes and roll your own tobacco

Factory made (FM) cigarettes
20 sticks (£)
Roll your own (RYO) tobacco
30 g (£)
Price (RRP)8.5012.0014.5015.19
VAT at standard rate (20%)1.422.002.422.53
Ad valorem tax (at 16.5%)1.401.98
Specific tax for 1000 cigarettes/g228.29228.29234.65234.65
Specific tax for 20 cigarettes/30 g4.574.577.047.04
Total tax7.398.559.469.57
Tax (% of RRP)87716563
Net revenue1.113.455.045.62
  • The specific tax for 1000 cigarettes/g, ad valorem, and VAT rates as of October 2018.

  • RRP, recommended retail price; VAT, value-added tax.