Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of changes in the level of excise duty on (a) tobacco and (b) alcohol on the (i) illicit and (ii) non-duty paid markets for these products.

The approach used in costings certified by the Office for Budget Responsibility at Spring Budget 2024 does account for behavioural responses to changing excise duty rates, including the impact of illicit and non-duty paid markets.