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Volume 928: debated on Wednesday 23 March 1977

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asked the Chancellor of the Exchequer what estimate he has made of the net loss or gain to the Treasury if smoking were made illegal, allowing for the loss of taxation on cigarettes and tobacco, and the loss of taxes from tobacco companies' profits, together with the savings on the Health Service and reduction in absence from work due to lung and chest complaints caused or aggravated by smoking.

The Government have no plans to make smoking illegal. No detailed estimates of the kind requested have, therefore, been made.