To ask the Chancellor of the Exchequer what assessment HM Revenue and Customs has made of the correlation between levels of use of hand-rolling tobacco in the UK and the amount of hand-rolling tobacco illegally smuggled into the UK. (234183)

HMRC has made no assessment of the correlation between levels of use of hand-rolling tobacco in the UK and the amount of hand-rolling tobacco illegally smuggled into the UK.

Estimates for the total amount of hand-rolling tobacco used in the UK and the amount of hand-rolling tobacco illicitly smuggled into the UK are estimated separately for the years 2001-02 to 2005-06 and are reported in “Measuring Indirect Tax Losses—2007” published by HMRC in October 2007, which is available in the House of Commons Library.