§ Mr. BarronTo ask the Chancellor of the Exchequer, pursuant to his answer of 1 March,Official Report, column 666, what contribution to Treasury finance is made by VAT from tobacco consumed by children under 16 years of age in the United Kingdom.
§ Sir John CopeIt is estimated that around £15 million is raised in VAT on tobacco smoked by children between the ages of 11 and 15 in the United Kingdom.