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While exact rates change over time and may be indexed, the basic principles remain consistent: Excise is applied per cigarette stick or per gram of tobacco (for rolling tobacco)

A giant Toblerone bar will set you back about 8 or 9 when travelling by ferry/plane this summer but will cost you just 5.50 in your local Tesco

So if I give you a break, they are going to be like, Why is (that person) getting a break and you didnt give me a break. So young, old, fat, skinny, it doesnt make a difference, everybody gets a citation

A price cap would effectively mean there was a standardised cost for cigarettes helping to make future tax rises much more effective