Question to the HM Treasury:

To ask His Majesty's Government, whether they will publish the model used to calculate (1) price elasticities, and (2) income elasticities, for tobacco, as referenced in Tobacco duties: forecast methodology, published by the Office for Budgetary Responsibility on 7 March.

The Office for Budget Responsibility (OBR) publishes details of their tobacco tax receipt forecast in the Economic and Fiscal Outlook (EFO) publication and forecast methodology page. [1] The OBR provides further information on their analysis on request.

[1] https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/tobacco-duties/