Tobacco-related tax changes during the period of analysis
| Tax | March 2012 | March 2013 | March 2014 | March 2015 | March 2016 | March 2017 | May 2017 | November 2017 | October 2018 |
| Panel A: Specific excise tax for each tobacco type over time | |||||||||
| Factory made* | 167.41 | 176.22 | 184.10 | 189.49 | 196.42 | 207.99 | 207.99 | 217.23 | 228.29 |
| Minimum excise tax† | 268.63 | 280.15 | 293.95 | ||||||
| Roll your own‡ | 164.11 | 172.74 | 180.46 | 185.74 | 198.10 | 209.77 | 209.77 | 221.18 | 234.65 |
| Panel B: Change in specific excise tax from previous period | |||||||||
| Factory made | 8.81 | 7.88 | 5.39 | 6.39 | 11.57 | 0.00 | 9.24 | 11.06 | |
| Roll your own | 8.83 | 7.72 | 5.28 | 12.36 | 11.67 | 0.00 | 11.41 | 13.47 | |
| Panel C: Percentage change in specific excise tax compared with previous period | |||||||||
| Factory made | +5.26 | +4.47 | +2.93 | +3.66 | +5.89 | 0.00 | +4.44 | +5.09 | |
| Roll your own | +5.26 | +4.47 | +2.93 | +6.65 | +5.89 | 0.00 | +5.44 | +6.09 | |
| Panel D: Ad valorem and VAT tax rates over time | |||||||||
| Ad valorem tax§ (%) | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 |
| VAT (%) | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
*Specific tax £ per 1000 cigarettes.
†Minimum excise tax introduced for factory made cigarettes: specific tax plus ad valorem tax (16.5%) of RRP.
‡Specific tax £ per 1000 g.
§Applied to FM cigarettes only.
FM, factory made; RRP, recommended retail price; VAT, value-added tax.