Any business selling a tobacco product must obtain a Tobacco Retail Licence.
A tobacco product is a product, the main ingredient of which is tobacco, that is used or is intended to be used for human consumption by smoking or chewing, and includes tobacco, cigarettes and cigars.
A tobacco product also includes a product, the main ingredient of which is plant matter (other than tobacco) the possession of which is lawful, that is used or is intended to be used for human consumption by smoking.
From 1 July 2019, e-cigarettes and e-cigarette accessories or any other accessory prescribed in the Regulations are treated as tobacco products.
The licence remains in force until
- it is surrendered/cancelled or
- if the retailer is a natural person, the person dies or
- if the retailer is a body corporate, the body corporate is dissolved.