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This layered structure of tobacco duties is designed to maximise both revenue and public health impact: Specific duty: 6.33 per pack of 20 cigarettes Ad valorem duty: 16.5% of the retail price (in addition to the specific duty and VAT) VAT: 20% on the final retail price This complex taxation system ensures that even if tobacco companies reduce their wholesale prices, consumers see minimal benefit due to the fixed duty components

Specifically, around one-fourth of the adult population engages in daily smoking habits

Not that Ive warmed the multitudes some people say: I dont blame the bastards for saying it , Ive always thrown out such a jazzy line

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