Written questions by Osborne.

Pursuant to the answer of 12 February 2026 to UIN 111207, what assessment her Department has made of the potential impact of applying the £2.20 one-off tobacco duty increase in addition to the RPI+2% escalator on CPI inflation.

The independent Office for Budget Responsibility (OBR) are responsible for estimating the impact of Government policies on inflation. The OBR did not include an assessment of the contribution of tobacco excise duty including the one-off increase to inflation in the November 2025 Economic and Fiscal Outlook.

Pursuant to the answer of 12 February 2026 to UIN 111208, whether tobacco duty increases since October 2024 and the application of the RPI+2% tobacco duty escalator will preserve the retail price differential between tobacco products and vaping products without the £2.20 one-off increase due to take effect on 1 October 2026.

To discourage non-smokers and young people from taking up vaping, and to raise revenue, the government is introducing Vaping Products Duty with effect from 1 October 2026. This will be accompanied by an equivalent one-off increase in Tobacco Duty, to preserve the price differential and maintain the financial incentive for existing smokers to switch from tobacco to vaping. Further information can be found in the Tax Information and Impact Note published at Budget which can be found here:Changes to tobacco duty rates from 26 November 2025 and 1 October 2026 - GOV.UK

Whether her Department has made an assessment of the potential impact of applying only one of the (a) RPI-linked uprating and (b) one-off tobacco duty increase scheduled to take effect from 1 October 2026 on inflation.

At Autumn Budget 2024, the Government renewed the commitment to a tobacco duty escalator, which increases duty by 2 per cent above RPI inflation at each Budget, until the end of the current Parliament. Budget 2025 announced tobacco duty will rise in line with the escalator as well as an additional one-off increase alongside the introduction of Vaping Duty on 1 October 2026. This is to preserve the price differential between vaping and tobacco products to maintain the incentive to choose vaping over smoking. A Tax Information and Impact Note setting out the expected impacts was published at Budget and can be found here: Changes to tobacco duty rates from 26 November 2025 and 1 October 2026 - GOV.UK The independent Office for Budget Responsibility (OBR) are responsible for estimating the impact of Government policies on inflation. The OBR did not include an assessment of the contribution of tobacco excise duty to inflation in the November 2025 Economic and Fiscal Outlook.

What assessment her Department has made of the potential impact of the Office for Budget Responsibility’s assessment of the impact of tobacco prices on CPI inflation in December 2025 on her (a) plan to apply an uprating of RPI+2% and a one-off tobacco duty increase on 1 October 2026 and (b) other tobacco duty policies.

At Autumn Budget 2024, the Government renewed the commitment to a tobacco duty escalator, which increases duty by 2 per cent above RPI inflation at each Budget, until the end of the current Parliament. Budget 2025 announced tobacco duty will rise in line with the escalator as well as an additional one-off increase alongside the introduction of Vaping Duty on 1 October 2026. This is to preserve the price differential between vaping and tobacco products to maintain the incentive to choose vaping over smoking. A Tax Information and Impact Note setting out the expected impacts was published at Budget and can be found here: Changes to tobacco duty rates from 26 November 2025 and 1 October 2026 - GOV.UK The independent Office for Budget Responsibility (OBR) are responsible for estimating the impact of Government policies on inflation. The OBR did not include an assessment of the contribution of tobacco excise duty to inflation in the November 2025 Economic and Fiscal Outlook.