However, an increase in the rate of duty on tobacco of 6% will be put forward.

BBC: Guernsey budget proposes to take ?12m more from finance

Finally, being a "smoking pariah" now, with never a day in hospital in my life, I feel that any treatment I may need in the future has long been covered by my income tax and duty paid on tobacco, so now I'm only smoking (legally obtained) duty free tobacco.

BBC: Smoker

The report also dismissed calls for duty rates on alcohol and tobacco to be cut to undermine the profit margins of smugglers.

BBC: Funding plea to fight smuggling