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Nicotine mints and lozenges (like Jones) deliver a fixed, measured dose (2 mg or 4 mg per piece), which makes tapering predictable

Likewise, hypnotherapy remains popular despite insufficient evidence supporting its effectiveness

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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