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<p>The information requested is available within Table 3.5 and Table 3.6, chapter
3, of HM Revenue and Customs (HMRC)’s publication <em>Measuring Tax Gaps: 2018 Edition</em>,
available at <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps"
target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps</a>. HMRC
estimates that tax and duty was paid on approximately 29.5 billion cigarettes in 2016-17
and 6.4 million kg of hand rolling tobacco, representing 85% of the total cigarette
market and 72% of the hand rolling tobacco market.</p>
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