Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he Department has made an assessment of the potential impact of the current tobacco excise regime on the budgets of lower-income households.

At Autumn Budget 2024, the Government renewed the commitment to a tobacco duty escalator, which increases duty by 2 per cent above RPI inflation at each Budget, until the end of the current Parliament. This is part of the Government’s focus on health prevention and to continue our drive to reduce smoking prevalence.

Tax changes are accompanied by a Tax Information and Impact Note which sets out the expected impacts on various groups.

Changes to tobacco duty rates from 30 October 2024 - GOV.UK