Health and Safety

Tobacco tax


  • Tobacco Products Duty Act 1979
  • Tobacco Products Description of Products Order 2003
  • Tobacco Products Duty Regulations 2001

Shisha containing tobacco, and herbal shisha containing no tobacco, are liable for excise duty.

As a guide – if you are currently purchasing Shisha for less than £10 per 100 grams it is likely that this is an illicit product and the duty and VAT hasn’t been paid. 

  • A criminal conviction for the evasion of duty and VAT could lead to a sentence of up to 7 years imprisonment
  • Illicit products will be liable to seizure
  • You can receive an assessment for the duty due and a penalty of up to 100% of the duty amount

Relevant business taxes and income tax must also be paid. For further advice please contact the HMRC helpline or visit the HM Revenue & Customs Website.