Tobacco Manufacturers' Association, UK

The following data is presented in the dataset: 1) The revenue raised through the sale of all tobacco products in the UK. The source for the excise duty is HMRC while the VAT is a TMA estimate; 2) GB smoking prevalence; 3) The trends in the UK cigarette market and the split between UK duty paid (UKDP) and non-UK duty paid (NUKDP) consumption. The estimate of NUKDP consumption includes cigarettes which are smuggled, counterfeit, crossborder shopped and duty-free; 4) The trends in the UK handrolling tobacco market and the split between UK duty paid (UKDP) and non-UK duty paid (NUKDP) consumption. The estimate of NUKDP consumption includes handrolling tobacco that is smuggled, counterfeit, crossborder shopped and duty-free; 5) The revenue lost, both excise duty and VAT, as a result of the smuggling and crossborder shopping of all tobacco products. Since HMRC have been estimating the scale of smuggling and crossborder shopping they have made several changes to their methodology and this is reflected in the table. In 2001 the reporting period was changed from calendar to fiscal years while in 2006 a new methodology was introduced showing estimates in the form of a ‘range’, rather than a single point estimate. Data from 2000/1 was revised to take account of this. When combining the smuggling and crossborder shopping estimates the methodology states that the lower value of smuggling is ‘linked’ to the higher value of crossborder shopping and vice versa. Note that figures up to 2009/10 are based on previous HMRC Measuring tax Gaps Reports. The figures from 2010/11 are taken from the Measuring Tax Gaps Report 2013; 6) The recommended retail price (RRP) of a typical pack of 20 cigarettes in the Most Popular Price Category (MPPC) on 1st January each year. Please note that the increase in price and tax between time periods is the result of Government tax increases announced at the Budget and also manufacturers’ price increases.