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For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco

Todays rate is 0.89648, which means the gap between the cost of cigarettes and diesel in the North and the Republic will have widened making them even more cheaper down South while, at this exchange rate, unleaded petrol is also cheaper in the Republic

That said, it was updated and bright, with a thoughtful layout that made the most of its space

95%CI, 0.811.10) smokers had no appreciable association with the frequency of common cold relative to women who were non-smokers without exposed to passive smoke

"We reiterate our calls for NICE to take a leading role in establishing whether making e-cigarettes available on prescription is the best way forward." A Department of Health spokesperson said: "The best thing a smoker can do for their health is to quit smoking