Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the tobacco duty escalator on tobacco excise revenues.

Alongside any changes to Tobacco Duty at Budget, the Government publishes a Tax Information and Impact Note, including an impact assessment, to detail the expected impacts. The summary of impacts from the latest changes to tobacco duty at Autumn Budget 2024 can be found here: Changes to tobacco duty rates from 30 October 2024 - GOV.UK

As with all taxes, the Government keeps tobacco duty rates under review during its yearly Budget process.