Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential implications for her Department's polices on rates of tobacco duty of the Office for Budget Responsibility's report entitled Dynamic scoring of policy measures in OBR forecasts, published on 9 November 2023, in the context of the Laffer curve.

The Government is unable to speculate on tax measures outside of fiscal events. As with all taxes, the Government keeps tobacco duty rates under review during its Budget process.

The government accounts for the behavioural impact of tax changes when making tobacco duty policy decisions.