To ask Mr Chancellor of the Exchequer, if he will place in the Library HM Revenue and Customs' full workings, including the methodology, modelling and assumptions, which underpinned the figures included in the Tobacco Levy Consultation, published in September 2015, on the tobacco levy yield after behavioural effects.
Answered on
19 January 2016
The response to the tobacco levy consolation included the HMRC costing note and the DEFRA review of HMRC’s methodology, alongside consultation responses and the government’s summary. Since the government does not generally publish analysis of polices that do not go ahead, the publishing of these documents goes significantly beyond usual practice. HMRC also publish a methodological paper on tobacco entitled Econometric Analysis of Cigarette Consumption in the UK. This can be found on gov.uk.