Taxation
Raising the tax on tobacco products is an important public health measure that creates a price incentive not to smoke.
Before the budget each year, ASH produces a submission to the Chancellor of the Exchequer, supported by numerous other health charities, regarding changes to tobacco taxes in the budget and other key issues on tobacco policy.
Since 2001 tobacco taxes have only risen in line with inflation.
In the 2007 Budget the Chancellor reduced VAT on stop smoking aids such as nicotine patches and gum to the minimum of 5% for one year, to coincide with the implementation of the smokefree law.
ASH: Tobacco tax in the 2008 Budget
This paper gives views on tobacco policy in tax and related areas in advance of the 2008 Budget.
Nicotine Replacement Therapy - VAT reduction and sales of NRT
This report examines the impact of the reduction in VAT on sales of NRT
NRT price survey
This table is a comparison of NRT costs from 2004 and 2007 in selected areas (included in the report above.)
ASH Budget submission letter to The Treasury
This letter was sent by ASH to the Treasury in accompaniment to the 2008 tobacco tax submission.
HM Revenue and Customs: Common Internet Goods (External Web Page)
Goods liable to VAT that can be bought via the internet. Version 9 Jan 2007
ASH: Tobacco tax in the 2007 budget
ASH's 2007 Budget submission
UK tobacco tax regime and calculator
This tobacco tax calculation shows how the different elements of tobacco tax contribute to the retail price.
Cost of smoking
Using the latest tax rates from the treasury, this document shows how much it costs to be a smoker.
Tobacco taxation pages - Canadian Clearing House on Tobacco and Health (External Web Page)
Comprehensive overview of tobacco taxation with good literature review
The Institute for Fiscal Studies (External Web Page)
Is an independent research organisation that aims to promote effective economic and social policies through rigorous analysis of their impact on individuals, families, firms and the public finances. The website contains information on UK tax rates.
Latest Archived Items - access the rest of the archive here
ASH: Tobacco tax in the 2006 budget
ASH's 2006 Budget submission
2005 Budget information (External Web Page)
All Revenue new releases and related documents to the 2005 Budget.
