Finance committee  Budget 2014 actually just accounts for inflation, so it was more linked to the consumer price index to account for real decrease in those rates over time.

Finance committee  We do look at how this would impact all tobacco products. The rate increase is really driven from the corresponding rate increase in cigarettes. From that point of view, all tobacco products are taxed at a high and stable level in order to discourage their consumption.

Finance committee  That's right.

Finance committee  We look specifically at how this would impact each tobacco product within the tobacco taxation regime.

Finance committee  No, this would be internal analysis.

Finance committee  I'd have to look at what we could provide in terms of—

Finance committee  Yes, budget 2014 restored the excise duty on tobacco products to account for inflation since 2002. As part of that measure, the budget also imposed an inventory tax for tobacco products, specifically cigarettes, held at the end of the day on budget day to ensure that the rate inc

Finance committee  We do have various rates for tobacco. We have a rate on cigarettes, and we also have a rate on fine-cut tobacco. Within that would be examples of smokeless tobacco. Chewing tobacco is treated the same way as fine-cut tobacco that you would use in roll-your-own cigarettes. We have