HC Deb 02 March 1965 vol 707 c206W
56. Mr. John Hall

asked the Chancellor of the Exchequer if, in view of the ban on cigarette advertising on television arising out of the concern felt by Her Majesty's Government about the effect of smoking on the health of the nation, he will now apply the 15 per cent. surcharge to tobacco.

Mr. Diamond

No. Tobacco manufactures are subject to the charge in the same way as are other manufactured products; unmanufactured tobacco, like other unmanufactured raw materials, is exempt.