§ Mr. Whitlockasked the Secretary of State for Industry what consideration he has given to effects upon the British cigarette industry and upon smoking habits in the United Kingdom of the operation in the United Kingdom of the Common Market cigarette tax structure as from the beginning of 1978.
Mr. Alan WilliamsThe decision to implement and apply the harmonised tax structure on tobacco is the responsibility of my right hon. Friend the Chancellor of the Exchequer. My Department was involved in the preceding discussions with the industry and consulted on the final decision. My Department has given careful consideration during this time to both the balance of interest of the industry and the market structure that might develop. These will be kept in mind until the final details of the tobacco duty structure to apply in the United Kingdom from 1st January 1978 have been decided.