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Either the tax is mainly a revenue source, which means they need to engage experts to work out the ideal [lower] rate that will capture the maximum revenue, or they need to keep a high excise rate and then reinvest the receipts into fighting the black market. Richard Holden, an economics professor at the University of NSWs business school, said it was clear the level of the excise rate had passed a tipping point and was now counterproductive

Winston Cigarettes Winston Cigarettes, another brand under the Altria Group following the 2015 Lorillard Tobacco Company acquisition, has been a significant player in the tobacco industry since the mid-20th century

The Scottish tobacco market is currently worth around 1.5bn and there are an estimated 1.1m adult smokers in Scotland

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E-Cigarettes have become very popular in recent decades because it offers a supposedly healthier alternative to traditional smoking