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) | 8.50 | 12.00 | 14.50 | 15.19 |
| VAT at standard rate (20%) | 1.42 | 2.00 | 2.42 | 2.53 |
| Ad valorem tax (at 16.5%) | 1.40 | 1.98 | ||
| Specific tax for 1000 cigarettes/g | 228.29 | 228.29 | 234.65 | 234.65 |
| Specific tax for 20 cigarettes/30 g | 4.57 | 4.57 | 7.04 | 7.04 |
| Total tax | 7.39 | 8.55 | 9.46 | 9.57 |
| Tax (% of RRP) | 87 | 71 | 65 | 63 |
| Net revenue | 1.11 | 3.45 | 5.04 | 5.62 |
The specific tax for 1000 cigarettes/g, ad valorem, and VAT rates as of October 2018.
RRP, recommended retail price; VAT, value-added tax.