The text on this page has been created from Hansard archive content, it may contain typographical errors.
Mr. Swinney: To ask the Chancellor of the Exchequer if he will introduce banding for the tobacco products duty on cigarettes related to their nicotine content; and if he will make a statement. [11313]
Dawn Primarolo
[holding answer 30 July 1997]: EC law requires that all cigarettes sold within a EU member state shall be subject to the same rate of excise duty. It would not therefore be possible to band tobacco products duty in this way.