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Currently they are only subjected to VAT

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The Global Tobacco Industry Interference Index 2021 published by STOP in November this year documented the status of government efforts in implementing the World Health Organisation (WHO) Framework Convention on Tobacco Control (FCTC) Article 5.3, which outlines 'how governments can protect public health policies from commercial and other vested interest of the Tobacco Industry (TI) and those who further its interests.' Governments, who are Party to the FCTC, are obliged to follow the Guidelines of Article 5.3 to safeguard their tobacco control efforts and protect the health of their people