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Written question asked by Alison Griffiths (Conservative) on Monday, 13 July 2026, in the House of Commons. It was due for an answer on Tuesday, 1 September 2026 (named day). It was answered by James Murray (Labour) on Tuesday, 1 September 2026 on behalf of the Treasury.

Electronic Cigarettes and Tobacco: Smuggling

Question

To ask the Chancellor of the Exchequer, what estimate HM Revenue and Customs has made of the tax and duty revenue foregone through illicit trade in (a) cigarettes, (b) hand-rolling tobacco, (c) heated tobacco products, (d) vaping products, and (e) nicotine pouches in the latest year for which data are available; and whether those estimates are available for (i) West Sussex and (ii) Bognor Regis and Littlehampton constituency.

Answer

HM Revenue and Customs (HMRC) publishes estimates of the tobacco tax gap, including revenue lost through the illicit trade in cigarettes and hand-rolling tobacco, in the annual Measuring Tax Gaps publication. The latest tax gap figures are available for 2024 25 tax year, and can be found here: Measuring tax gaps 2026 edition: tax gap estimates for 2024 to 2025 - GOV.UK

HMRC does not produce estimates for heated tobacco products. Nicotine pouches are not subject to excise duty, and no estimate is made for vaping products as Vaping Products Duty will not come into force until October 2026.

Estimates are not produced for localised geographical areas and therefore are not available for West Sussex or for the Bognor Regis and Littlehampton constituency.

Secondary information

Type
Written question
Reference
18328
Session
2026-27
Subjects
Excise duties Tobacco West Sussex Smuggling Electronic cigarettes Nicotine
Contains statistics
Yes
Link
View this Written question on www.parliament.uk