However, more believe it will cause an increase in their smoking (15%) than a decrease (4%) or stop (2%)
According to Michael Meacher, this change put an end to a previous inequity whereby two families, in otherwise identical circumstances, paid differing amounts of tax "simply because in one case the child possessed property transferred to it by a grandparent, while in the other case the grandparent's identical property was inherited by the parent." [44] In the 1969 budget, income tax was abolished for about 1 million of the lowest-paid and reduced for a further 600,000 people, [70] while in the government's last budget (introduced in 1970), two million small taxpayers were exempted from paying any income tax altogether
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The large multipacks, however, are film wrapped or boxed multiples of 200s packs which take advantage of differing taxation regimes, particularly in the European Union, allowing the traveller to purchase tax paid cigarettes for personal consumption in the country of embarkation