§ Mr. Pavittasked the Chancellor of the Exchequer what rate of duty and tax is being paid on new smoking mixture, N.S.M.; if he will consider reducing or eliminating these payments if he is satisfied that it will lessen the health hazards due to smoking; and if he will make a statement.
118W
§ Mr. HigginsNew smoking materials are chargeable with duty at the same rates as tobacco, but in practice almost all the available supply is being used free of duty for research purposes. As to the question of a change in the rates of duty, this must await the review and evaluation of research into alternative smoking materials which is being carried out by the Standing Scientific Liaison Committee set up by my right hon. Friend, the Secretary of State for Social Services.