This is a tool that calculates the cost of smoking, and optionally show how much of this is tax (in the UK).

In more detail, the tool calculates the daily, monthly, weekly and annual cost of smoking for each type of tobacco (cigarettes, cigars, hand-rolling and other (e.g. pipe tobacco)), together with the combined periodic costs, and displays the results in a table.

Additionally, if required, the tool displays a UK tax details results table, showing how much of the smoking costs for each period and tobacco type is VAT, how much is duty and, thus, how much in total is tax. If this table is required, the tobacco prices should be entered in £.

The information required for the calculations is grouped by tobacco type. It is only necessary to enter the data for the relevant tobacco types; the other type data can be left empty.

The first tobacco type is cigarettes, which requires the following compulsory information:

• The number of cigarettes smoked on average per day.
• The number of cigarettes per pack. If the pack size varies, enter an average value.
• The average price of a smoked pack of cigarettes. This should be entered in £ if the UK tax details are required.

The second tobacco type is cigars, which requires the following compulsory information:

• The number of cigars smoked on average per day. This can be less than one.
• The average price of a smoked cigar. This should be entered in £ if the UK tax details are required.
• The average weight in grammes of a smoked cigar.

The third tobacco type is hand-rolling tobacco, which requires the following compulsory information:

• The number of days taken on average to smoke a pack of hand-rolling tobacco.
• The average price of a pack of hand-rolling tobacco. This should be entered in £ if the UK tax details are required.
• The average weight in grammes of a pack of hand-rolling tobacco.

The fourth tobacco type is other tobacco (e.g. pipe tobacco), which requires the following compulsory information:

• The number of days taken on average to smoke a pack of other tobacco.
• The average price of a pack of other tobacco. This should be entered in £ if the UK tax details are required.
• The average weight in grammes of a pack of other tobacco.

The data (e.g. duty rates) used by this tool was obtained primarily from...

http://www.hmrc.gov.uk/budget2012/tiin-0730.pdf

The standard rate of VAT is 20% (increased on 4 January 2011).

Associated tool link: http://www.coggit.com/tools/cost_of_smoking.html