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Electric Rolling Machines: Providing speed and consistency, these are ideal for moderate-volume users who prioritize efficiency and uniform cigarettes

These brands offer a selection of both aromatic and non-aromatic tobaccos that deliver consistent quality in every smoke

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This layered structure of tobacco duties is designed to maximise both revenue and public health impact: Specific duty: 6.33 per pack of 20 cigarettes Ad valorem duty: 16.5% of the retail price (in addition to the specific duty and VAT) VAT: 20% on the final retail price This complex taxation system ensures that even if tobacco companies reduce their wholesale prices, consumers see minimal benefit due to the fixed duty components