Taxation - Archive
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The ASH Archive contains information that is no longer current but is useful reference material. The information is held in a separate archive of each page.
Documents in the Archives can be accessed by a link on each page or by the ASH Archives page or by using the advanced search.
For details on Use/Copyright please read the ASH Archives page.
2005 Budget information (External Web Page)
All Revenue new releases and related documents to the 2005 Budget.
ASH: Tobacco tax in the 2004 budget
ASH views on tobacco taxation and smuggling in advance of the 2004 Budget.
HM Treasury 2004 Pre-Budget report (External Web Page)
HM Treasury Pre-Budget Report 2004: Opportunity for all: The strength to take the long-term decisions for Britain
This is a summary of the Pre-Budget Report announced by the Chancellor Gordon Brown on 2nd December 2004.
ASH: Tobacco tax in the 2003 budget
ASH views on tobacco taxation and smuggling in advance of the 2003 Budget. We argue that the price of the cheapest tobacco products should be raised to reduce the incentive to switch to cheaper brands. We continue to call for 2p in each pound of tobacco tax to be used to help smokers who want to quit.
Tax and smuggling: Frequently Asked Questions
FAQs on tax, smuggling and the link between them. This document also debunks some tobacco industry myths.
ASH: Tobacco tax in the 2002 budget
ASH views on tobacco taxation and smuggling in advance of the 17th April 2002 Budget. We argue for concentrating on reducing smuggling and tackling health inequalities. We call for 2p in each pound of tobacco tax to be paid back to smokers in increasing motivation and support to quit
ASH Letter to the Financial Secretary: Tobacco tax in the 2002 budget
See summary covering letter on overall tobacco Budget policy
HM Treasury 2001 Budget announcement - including overview of action taken on smuggling (External PDF)
HM Treasury 2001 Budget Press Notice: 7 March 2001. Announcement by the Chancellor that tobacco duties increased in line with inflation. The Government also underlined its commitment to crack down on criminal smuggling and fraud announcement - including overview of action taken on smuggling.
ASH: Tobacco tax in the 2001 budget
ASH views on tobacco taxation and smuggling in advance of the 7th March 2001 Budget. We give yet more evidence of the involvement of tobacco companies and show why tobacco smuggling cannot be tackled by reducing tobacco tax.
ASH Letter to Stephen Timms on the overall tobacco budget policy
Regarding the overall tobacco Budget policy. Written to Finance Secretary Stephen Timms.
Tobacco tax in the budget: smuggling section (part 4)
ASH views on tobacco taxation and smuggling in advance of the 7th March 2001 Budget, with considerable analysis of the role of UK tobacco companies in promoting smuggling
ASH Letter to Dawn Primarolo on smuggling points
In advance of the 2001 Budget ASH expresses it views on tobacco taxation. Regarding tackling tobacco smuggling.
ASH: Tobacco tax in the 2000 Budget
Budget submission prepared for the first meeting of the World Health Organization Framework Convention on Tobacco Control expert group on illicit trade, explains why tobacco companies are not appropriate participants in the development of the illicit trade protocol.
Global cigarette prices and taxes in US dollars (External Web Page)
Published as part of the 2000 US Surgeon General report on reducing tobacco use.
Death and taxes: the IMF on tobacco taxation (External Web Page)
A hard-nosed but positive analysis of tobacco taxation from the International Monetary Fund. December 1999.
ASH: Why tobacco tax should be high and continue to rise
February 1999: Tobacco taxation amounts to £10.5 billion per year whereas a figure for NHS spending on tobacco related disease is £1.7 billion. Does this make tobacco tax unfair? ASH says 'no' - the comparison is a false one. Tobacco tax is not and never has been a down payment on the cost dealing with ill health caused by smoking.
California Department of Health: Tobacco Education and Research Oversight Committee (External Web Page)
The Tobacco Education and Research Oversight Committee is a legislatively mandated advisory committee charged with overseeing the use of Proposition 99 tobacco tax revenues for tobacco control and prevention education and for tobacco-related research in California.