Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the financial impact on HM Treasury revenues of the prohibition on small tobacco packages imposed by the EU Tobacco Products Directive.

In their December 2014 Economic and fiscal outlook the OBR revised the underlying downward trend in clearances of tobacco. This was to account for various factors including the expected effects of the Tobacco Products Directive.

The 2016 Economic and fiscal outlook noted the effect on receipts from the introduction of standardised tobacco packaging was assumed to be captured by this downward trend in clearances.

No financial impacts has been made separately of the impact of the prohibition on small tobacco packages.