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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
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This cautious guidance, coupled with ongoing investment needs in New Categories, can create near-term margin sensitivity, even as the long-term strategic pivot remains intact
Peter Cook Peter Edward Cook (17 November 1937 9 January 1995) [2] was an English comedian, actor, satirist, playwright and screenwriter
