Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 June 2025 to Question 54690 on Tobacco: Excise Duties, whether her Department has undertaken analysis on the reasons for the 10% fall in tobacco duty receipts.

HMRC publishes commentary on tobacco duty receipts with the Tobacco Bulletin - Tobacco statistics commentary April 2025 - GOV.UK. The 10% decrease in tobacco duty receipts between 2023/24 and 2024/25 was primarily driven by falling cigarette and hand rolling tobacco receipts.

The Office for Budget Responsibility also discuss drivers of tobacco duty receipts in relation to the tobacco duty forecast on their webpage - Tobacco duties - Office for Budget Responsibility. Receipts are driven by inflation (CPI and RPI), real household consumption and underlying trends in tobacco consumption. The downward trend in tobacco consumption has accelerated in recent years, partly reflecting changing attitudes and the increasing popularity of e-cigarettes.