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All other tobacco products are taxed at 30% of the wholesale price.5 Clean indoor air ordinances Smoking is prohibited in all government workplaces, private workplaces, schools, childcare facilities, restaurants, bars (allowed in cigar bars/lounges), retail stores and recreational/cultural facilities

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Plain packaging on cigarettes has led to an increase in the sale price of leading brands, by an extra 38p for top-selling 20-packs, and 91p for a 30g pack of tobacco, research found Dr Nathan Critchlow, who led the research at Stirling University, said the findings indicate that tobacco companies intended to stall the standardised packaging from coming into effect