§ Mr. Cousins
To ask the Chancellor of the Exchequer if he will estimate the VAT revenue received from(a) advertising cigarettes, tobacco and related products and (b) advertising wine, spirits, beer and related products in each year since 1996. 
§ John Healey
Any VAT relating to the advertising of tobacco or alcohol products will have been recoverable by VAT-registered purchasers of the advertising services. Therefore, such advertising has had no direct effect on VAT revenues.
The Tobacco Advertising and Promotion Act 2002 bans most advertising of tobacco products.