§ Mr. WhittingdaleTo ask the Chancellor of the Exchequer if he will list the rates of(a) excise duty and (b) VAT on (i) cigarettes and (ii) hand-rolling tobacco in each member state of the European Union, the United States of America and Canada, taking account of the changes in his Budget. [76567]
§ Mrs. RocheThe information on the European Union is as follows. The information on the United States of America and Canada is not readily available.