HC Deb 10 April 1974 vol 872 c227W
Mrs. Chalker

asked the Chancellor of the Exchequer what are the reasons for imposing a tax increase of approximately twice as much on an ounce of tobacco as on a packet of 20 cigarettes, in view of Government policy to encourage pipe smoking as the preferable alternative to cigarette smoking.

Dr. Gilbert

The duty is charged by weight; 20 cigarettes of average weight contain only a little over half an ounce of tobacco.