questionText: To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential merits of using alternative data sources on smoking incidence to calculate tobacco tax estimates.
answerText: The tobacco duty forecast starts by generating an in-year estimate for receipts in the current year based on the year-to-date performance of receipts. Future tobacco duty receipts are then forecast from that starting point based on inflation (CPI and RPI)...
heading: Tobacco: Excise Duties