IT has been argued by anti-smoking campaigners that cigarettes are more affordable than they were 40 years ago.

It may be true that many people are better off but to use that argument to justify a further increase in tobacco taxation in the Budget is obscene.

UK smokers already pay more tax than any other country (up to 89 per cent on a packet of 20 cigarettes). High taxation on tobacco hits the elderly and the less well-off the hardest.

It also encourages smuggling which in turn increases overall consumption because of the sheer volume of cheap tobacco that is available throughout the country.

SIMON CLARK,

Director FOREST, London.