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Figure 1: Total monthly tobacco cash receipts for the current and previous 2 financial years For the full dataset that accompanies Figure 1 go to Tobacco statistics tables (January 2026) Figure 1 demonstrates several trends for total Tobacco Duty receipts: total tobacco receipts for the latest quarter (October 2025 to December 2025) are 1,884 million, 18 million (1%) lower than the same period in the previous financial year despite strong performance in the first quarter of the 2025 to 2026 financial year, tobacco receipts in both the second and third quarter have been lower than the same quarters in the previous two financial years 5

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But even if the principle of broad-based taxation is not persuasive, funding pre-kindergarten education with tobacco tax revenue will not work in the long run, as tobacco use has steadily declined since 1963.[9] As Figure 2 demonstrates, per capita consumption of tobacco surged in the mid-20th century, but has since declined year after year