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烟草税增加50%

新聞稿

爭氣行動聯同香港大學社會醫學系及 世界肺臟基金會的 Judith Mackay博士一直積極地游說衛生署,衛生事務委員會、食物及衛生局、立法會議員、財政司司長和本地傳媒,向他們強調香港政府的反吸烟措施嚴重不足並違反世界衛生組織烟草控制框架公約的要求。 自2001年起香港八年來從沒增加過烟草稅。

最近南華早報頭條報道在2008年合法的香烟銷售量比禁烟運動開始前(2006年)增加了13.8%。 上星期亞洲電視國際台的 ‘Inside Story’ 節目亦提到了爭氣行動、香港大學及世界肺臟基金會的有關工作。上述的策略,加上源源不絕向衛生福利及食物局局長、食物及衛生局及立法會議員提供世界各地最新的禁烟資料推動了特區政府在其禁烟政策上向前邁進一大步。我們希望此政策對中國大陸起到示範作用。另外,衛生福利及食物局局長週一岳和食物及衛生局已向特區政府力陳增加烟草稅是重要的公共健康措施。他們拒絕在此重要事項上讓步。

烟草稅增加50%

財政司司長今天宣佈立即增加烟草稅50%,即每包香烟的烟草稅由現時的16元調高至24元。

爭氣行動一向要求政府增加烟草稅100%,雖然增幅未達我們的要求,我們預期新調高的稅率將會:

– 令成年烟民的數目明顯減少
– 令青少年烟民的數目明顯減少,從而防止青少年因受朋輩壓力去開始吸烟

香港政府應利用這次加稅的決定向前邁進令香港成為領導世界的無烟城市。

香港政府需要採取進一步行動

烟草稅務必要跟隨國際烟草控制條約烟草控制框架公約的要求逐年增加。

禁烟範圍一定要擴展至所有餐廳和酒吧,包括其室外坐位。

禁烟範圍一定要擴展至機場和碼頭的出入口門外,餐廳、酒吧、建築物和寫字樓出入口20米範圍內。 另外,所有載有孩童的車輛以及全部的交通工具轉乘處(不論室外或室內) 都必須禁烟。

為了有效執行新的吸烟定額罰款,衛生署控烟辦公室需要雙倍增加人手。

政府亦必須立法規定烟草稅與香烟的零售價的比例不得少於80%以防止烟草商減價來抵消烟草稅的增幅。

新的烟草稅預期能為政府在未來一個財政年度帶來46億港元收入。 可是,這預期收入仍然比政府現時花在與吸烟有關的疾病的醫療開支低8億港元。有關現象是不能容忍的,因為吸烟帶來的對健康的禍害是完全可以透過財政的手段來避免。我們特別要避免青少年開始吸烟以及二手烟引致的健康損害。

政府現在要考慮跟隨外國的做法,對烟草商採取法律行動,追討香烟產品引致的龐大醫療開支。

香烟是唯一的殺害其消費者的‘合法’消費產品。

財政預算案中有關烟草稅的原文:

醫療衞生
108. 另外,為了公眾健康,我建議即時把煙草稅稅率調高百分之五十。香煙的稅款會由每支約八角調整至約1元2角。我們亦會繼續加強推動戒煙及控煙的宣傳及執法工作。

無利益衝突:

與防止青少年吸烟委員會不一樣,爭氣行動、香港大學社會醫學系及 世界肺臟基金會及其成員均與烟草業沒有任何關連。如想進一步瞭解烟草公司資助這委員會的詳情,請瀏覽香港吸烟與健康委員會網頁:
http://www.smokefree.hk/cosh/ccs/detail.xml?lang=tw&fldrid=228

和

http://cosh-hk.lemon-asia.com/content/55/8/1/seeing_bneath_d_surface_en.pdf

爭氣行動是一個正式在香港註冊的志願組織, 致力改善香港的空氣質素。如需進一步的資料, 請聯繫:

Mr Michael Pieper, Communications Director Clear the Air Hong Kong
www.cleartheair.org.hk webmaster@cleartheair.org.hk

Professor Anthony Hedley , Department of Community Medicine University of Hong Kong
hrmrajh@hkucc.hku.hk

Professor Judith Mackay , World Lung Foundation
jmackay@pacific.net.hk

50% Tobacco Tax Increase

Media Release

Clear the Air (CTA), together with the Department of Community Medicine, University of Hong Kong (HKU) and Dr Judith Mackay of the World Lung Foundation (WLF) have actively lobbied the Department of Health, the Panel on Health Services, the Food and Health Bureau, Legco members, the Financial Secretary and the local media to show that Hong Kong Government’s anti smoking measures were seriously lacking and in breach of the requirements of the WHO’s Framework Convention on Tobacco Control Treaty. There has been no tobacco tax increase in Hong Kong for 8 long years since early 2001.

Recently the South China Morning Post published information on their front page provided by us demonstrating that the number of legal tobacco products consumed in 2008 was 13.8% more than consumed here in pre – smoking ban 2006. In the past week ATV World’s ‘Inside Story’ program aired a well timed documentary in which Clear the Air , HKU and WLF figured prominently; all the above strategies, combined with nonstop up to date worldwide anti-tobacco information provided to the Secretary of Health , the Food and Health Bureau and Legco members has now resulted in a significant step forward by the local SAR Administration which hopefully sets an example to Mainland China. In addition, the Secretary of Health Dr. York Chow and the Food and Health Bureau have demonstrated to the Administration the importance of increased taxation as an important healthcare measure and they have refused to compromise on this important matter.

50% Tobacco Tax Increase – 烟草税增加50%

The Financial Secretary today announced that the excise duty on tobacco products will be immediately increased by 50% to HK$ 24 per pack above the current levels of just over HK$ 16 per pack.

Whilst we have sought a 100% tax increase, Clear the Air estimates that the new increased tax will hopefully:

– Reduce current adult smoking significantly

– Reduce current youth smoking by a significant amount and prevent our non smoking youth starting their addiction due to peer pressure

The Hong Kong Administration must now capitalize on this tax increase and move towards making Hong Kong the world’s leading non smoking territory.

財政司司長今天宣佈立即增加烟草稅50%,即每包香烟的烟草稅由現時的16元調高至24元。

爭氣行動一向要求政府增加烟草稅100%,雖然增幅未達我們的要求,我們預期新調高的稅率將會:

– 令成年烟民的數目明顯減少

– 令青少年烟民的數目明顯減少,從而防止青少年因受朋輩壓力去開始吸烟

香港政府應利用這次加稅的決定向前邁進令香港成為領導世界的無烟城市。

Further Government action is needed

The tobacco taxation level must continue to increase year by year in line with FCTC requirements.

Smoking bans must be extended at all restaurant and bar premises to include the Outside Seating Accommodation and patio areas.

Smoking must be banned near airport and ferry entrance and exit doors, within 20 meters of restaurants, bars , building and office entrances , in vehicles carrying children and in all transport interchanges whether open air or enclosed.

The Tobacco Control Office staff needs to be doubled in order to enforce the new fixed penalty smoking offence scheme efficiently.

The Government must also legislate the excise taxation to be a percentage not less than 80% of final retail cost to prevent tobacco companies reducing prices to offset the increased taxation.

This new excise taxation level is reasonably expected to earn approximately HK$ 4.6 billion duties in the coming financial year but this will still trail Government’s healthcare current spending on tobacco related illnesses and lack of productivity by HK$ 0.8 billion ; this is unacceptable since the health damage due to smoking is totally preventable by fiscal means, especially to prevent youth from starting smoking and health damage by passive smoking.

The Government must now consider legal action against the tobacco companies as has happened successfully overseas, to recoup the immense costs incurred on the local healthcare system by these consumer products.

Tobacco products are the only ‘legal’ consumer products which kill their users when operated as directed by the product manufacturers.

Text of the Budget speech on Tobacco Tax:

Medical and Health

108. Separately, for public health reasons, I propose to increase tobacco duty by 50 per cent with immediate effect. The duty on cigarettes will increase from around $0.8 to about $1.2 per stick. We will also continue to step up our efforts on smoking cessation, as well as on publicity and enforcement in tobacco control.

Non competing Interests :

None of the above bodies nor individuals (CTA, HKU, WLF) has any links whatsoever to the Tobacco Industry unlike statements which recently appeared in the press from the Committee on Youth Smoking Prevention. For those people who are not aware of the history or tobacco company funding of this organization please refer to the Council on Smoking and Health website:

http://www.smokefree.hk/cosh/ccs/detail.xml?lang=en&fldrid=228

and

http://cosh-hk.lemon-asia.com/content/55/8/1/seeing_bneath_d_surface_en.pdf

Clear the Air is a registered charity based in Hong Kong with the aims of improving the overall air quality in the Territory. For further information on this press release please contact :

Mr Michael Pieper, Communications Director Clear the Air Hong Kong
www.cleartheair.org.hk webmaster@cleartheair.org.hk

Professor Anthony Hedley , Department of Community Medicine University of Hong Kong
hrmrajh@hkucc.hku.hk

Professor Judith Mackay , World Lung Foundation
jmackay@pacific.net.hk

Tobacco Duty In HK To Rise By 50pc

BUDGET 2009 – Regina Leung – 1:52pm, Feb 25, 2009 – SCMP

Financial Secretary John Tsang Chun-wah on Wednesday announced an increase in Hong Kong tobacco duty by 50 per cent “with immediate effect” – saying it was needed for public health reasons.

Mr Tsang was unveiling new fiscal measures in his second budget address in the Legislative Council.

“The duty on cigarettes will increase from around HK$0.8 to about HK$1.2 per stick. We will also continue to step up our efforts on smoking cessation, as well as on publicity and enforcement in tobacco control,” he said.

There had been calls from health experts for the government to consider raising tobacco taxes in an effort to curb smoking-related diseases such as lung cancer.

According to customs statistics, a tobacco tax of 80 cents per cigarette levied in Hong Kong – unchanged since 2001 – makes Hong Kong cigarettes among the cheapest in the developed economies. It is estimated that over 6,000 people die in Hong Kong annually of smoking-related illnesses. Health experts are also concerned about the dangers posed by passive-smoking.

Mr Tsang said although the government’s fiscal position this year was likely to be weak, spending on healthcare would be boosted.

“The government will honour its pledge to increase healthcare expenditure to 17 per cent of recurrent expenditure by 2012,” he said.

“When the financing arrangements are finalised after the consultation on its implementation, we will draw an amount of HK$50 billion from the fiscal reserves to implement the reform” he told the legislators.

Mr Tsang said the government would increase Hospital Authority funding by about HK$870 million a year over the next three financial years.

“The annual subvention for the Hospital Authority by 2011-12 will be approximately HK$2.6 billion higher than now.

“I have also earmarked some HK$840 million for the next three financial years to implement various complementary measures to strengthen primary care services and the support to chronic patients, promote public-private partnership and develop a territory-wide electronic health record system,” he said.

He said the government would provide additional funding of about HK$19 million to enhance the care for people with disabilities.

Mr Tsang said that because of the growing ageing population, healthcare posed the greatest challenge to the public finances.

He said the Food and Health Bureau would continue with the second stage of a public consultation on healthcare reform.

Mr Tsang said more measures to support the development of food testing services were also planned.

“This will help Hong Kong to develop into a food testing hub in the region,” he added.

Should The Smoking Ban Be Delayed?

Updated on Jan 30, 2009 – SCMP

Non-smoker Callan Anderson (Talkback, January 23) states that current laws are forcing smokers onto the footpaths. He argues (as would tobacco company spokesmen) for certain establishments to apply for exemptions “so that those who want to smoke can, and those who do not smoke do not have to go in”.

He avoids the point that anti-smoking laws are enacted to protect the workers in all workplace premises and they are legally entitled to a safe working environment.

Because the government granted qualified establishment exemptions under political pressure, Hong Kong smokers now consume 38.2 million more duty-paid cigarettes per month than in pre-ban 2006 while the number of people smoking has actually gone down.

Studies from Duke University [in the US] show that pictures of people smoking stimulate the cravings of people to smoke even when they are trying to quit.

More than 1,300 people die from passive smoking in Hong Kong per year.

Mr Anderson mentions the financial impact of the smoking ban and suggests “full implementation be delayed or amended to help the catering and entertainment industry”.

Again, these are words spouted worldwide by tobacco companies trying to maintain their business by forecasting doom and gloom.

In fact Hong Kong restaurant trade takings were up 30.2 per cent in the third quarter of 2008 compared with the third quarter of pre-ban 2006.

It is strange to read a stated non-smoker quoting Big Tobacco mantras.

He states, relating to the history of opium and tobacco in Hong Kong, that “governments were all too happy to propagate [them] for tax-raising reasons until very recently”.

The treatment of smoking-related illnesses and loss of productivity costs Hong Kong HK$5.3 billion per year versus only HK$3.06 billion collected in tobacco taxation. When loss of life is included, the annual cost of smoking to Hong Kong is HK$73.32 billion.

In the Legislative Council 18 months ago a motion was raised to ban smoking on the street within a set distance of building entrances and this was put on the shelf. It is time it was raised again along with tobacco taxation.

James Middleton, chairman, anti-tobacco committee, Clear the Air

Should The Smoking Ban Be Delayed?

Updated on Jan 20, 2009 – SCMP

While it is understandable that some businesses in Hong Kong fear they may lose customers and thereby profits if wider smoking bans are introduced, let us not lose sight of the bigger issues.

By providing places for people to smoke, smoking is encouraged.

By it being made comparatively easy to find a public place to smoke, more cigarettes will be consumed.

The consumption of cigarettes will lead to more smoking-induced illnesses, and about half of all smokers will die protracted and painful deaths as a result.

Delaying the introduction of wider smoking bans might well add to the profits of some bars and restaurants as smokers would presumably prefer to go to them (though non-smokers might eschew them).

But at what cost? The health costs to individuals, smokers and passive smokers who work in smoke-polluted rooms are known and are grave. The cost to the smoker’s family, when illness debilitates him, is also grave.

The sick smoker’s medical and social security costs to the whole community are other factors to be weighed against the profits of the few.

All in all, on health, economic and indeed on humanitarian grounds, to delay further restricting indoor smoking areas is indefensible.

Paul Surtees, Mid-Levels

Clear The Air: Cost of Tobacco In Hong Kong

Clear the Air says:

There is a misconception in Hong Kong that the Government wants people to continue to smoke so they can receive billions in excise tax dollars on tobacco products.

Nothing could be further from the truth.

In 2007 Hong Kong Government collected 2.834 billion in tobacco tax. Meanwhile the cost to society for health care and lost productivity was HK$ 5.366 billion.

Adding the cost of lives lost attributable to tobacco related diseases the annual cost to Hong Kong society is HK$ 73.32 billion of which HK$ 16.86 billion is attributable to the costs of passive smoking.

To save lives and health care costs the Administration mandates selt belts in vehicles, crash helmts for motorcyles and scooters, safety boots , harnesses and helmets for construction sites and non smoking workplaces for our protection.

Tobacco Excise duty : Year 2007 sales in ()

(a)

For each 1 000 cigarettes

HK$804 (3495.73 million)

(b)

Cigars

HK$1035/kg (20,254 kg)

(c)

Chinese prepared tobacco

HK$197/kg (4,014 kg)

(d)

All other manufactured tobacco except tobacco intended for the manufacture of cigarettes

HK$974  (1,818 kg)

Excise Tax received (HK$)

a) 2,810,566,920

b) 20,962,890

c) 790,758

d) 1,770,732

Total excise duty received in 2007 by HK Government

HK$ 2,834,091,300

Tobacco Control 2006;15:125-130; doi:10.1136/tc.2005.013292
Copyright © 2006 by the BMJ Publishing Group Ltd.

(more…)

Should The Full Smoking Ban Be Delayed?

Updated on Jan 07, 2009 – SCMP

I take issue with the twin assertions by Markus Shaw (Talkback, January 3) that “smoking is not an environmental issue” or that it does “not belong in the same debate as air pollution”.

Globally, smoking kills about 5 million people every year and no one has the right to dismiss this as inconsequential; to do so would be inhumane.

Tobacco’s environmental costs include fire damage due to careless smokers; increased cleaning costs; and widespread environmental harm from large-scale deforestation (trees are cut down to cure tobacco), pesticide and fertiliser contamination, and discarded litter. Tobacco’s total economic cost reduces national wealth, gross domestic product, by as much as 3.6 per cent. Smoking causes over a million fires each year, burning down forests and urban property, leading to more than 17,000 deaths, many more injuries, at an estimated global cost of US$27 billion.

In concrete terms, there are 1.4 billion smokers in the world, each discarding cartons, matches, ash and about 20 cigarette ends daily – amounting to more than 20 billion cigarette ends containing carcinogens every single day. About one third of all litter, where litter content has been evaluated, is cigarette litter.

Both indoor and outdoor pollution are serious health, environmental and economic problems that require addressing urgently in Hong Kong.

Dr Judith Mackay, director, Asian Consultancy on Tobacco Control

Should The Full Smoking Ban Be Delayed?

Updated on Jan 07, 2009 – SCMP

Andy Boulton (Talkback, January 1) exercises his personal choice to smoke and to make comments on anti-smoking campaigners.

He misguidedly compares smoking to alcohol use, where moderate consumption of red wine is proven to prevent heart disease. Alcoholics harm themselves but do not force their drink down the noses and throats of others, as is the case with sidestream smoke, which kills people.

He says: “The tax from tobacco is still a major revenue earner for the Hong Kong government and I believe more than covers the cost to the government of smoking-related illnesses.”

In 2007 the Hong Kong government received HK$2.8 billion in tobacco taxes. The government states that the annual cost of tobacco to Hong Kong’s economy is HK$5.3 billion in health care and loss of productivity. The cost when value of life is included is HK$73.3 billion annually, of which 19 per cent, HK$13.93 billion, is attributable to passive smoking.

Work it out. The government is massively subventing the costs of tobacco on Hong Kong society, and the money could be better used suing Big Tobacco to recover the treatment costs, which has happened elsewhere.

The government mandates the use of seat belts in vehicles, crash helmets on motorcyclists and helmets and safety harnesses on construction sites. It has occupational safety laws for the workplace. Likewise anti-smoking laws are introduced to protect people in the workplace. Mr Boulton ridicules peer-reviewed studies from world experts on the dangers of passive smoking, which even the tobacco companies admit to on their websites.

Smoking kills six times more people in Britain than road traffic accidents, other accidents, poisonings and overdoses, murder and manslaughter, alcoholism, suicide and HIV/Aids. In Hong Kong 7,000 people a year die from smoking-related illness and, of those, more than 1,300 deaths are from passive smoking.

This “personal choice” nicotine addiction takes 14 years off a normal lifetime and kills others besides its addicts. The smoking exemption will end on June 30. People opposed to its cessation must live with it.

James Middleton, chairman, anti-tobacco committee, Clear the Air

Anti-smoking Advert ‘Understates’ Real Costs

Mary Ann Benitez – SCMP | Updated on Aug 03, 2008

A government-funded anti-smoking advocacy group has been criticised for understating the health-related cost of tobacco in its promotional campaign.

The Council on Smoking and Health’s latest radio advertisement, calling on people to quit smoking, is causing concern for anti-smoking lobbyist Clear the Air.

“Smoking costs the Hong Kong economy HK$5.3 billion each year. This is what it costs for the health care, medical expenses and productivity losses,” the advertisement says. “Quit smoking now for a better return.”

The council said the HK$5.3 billion estimate came from a study conducted by the University of Hong Kong’s community medicine department in 2005.

The advertisement was part of the Smoke Free Hong Kong Campaign launched in May.

James Middleton, of Clear the Air, said the council should have used a higher figure which the HKU study had also suggested.

“This selective choice of information for the public service announcement is based on information from a University of Hong Kong research report. [The announcement] needs to be redone to reflect the actual costs to Hong Kong society,” he said.

The widely reported HKU study found that the total cost of active and passive smoking was HK$5.3 billion a year. It took into account the cost of health care, residential care and lost working time.

It also said: “If we add the value of attributable lives lost but deduct productivity loss due to premature death to avoid double counting the value of a lost life, the annual cost would be US$9.4 billion [HK$73.36 billion].”

Council chairman Homer Tso Wei-kwok defended the agency’s decision to use the HK$5.3 billion a year health-related cost of smoking because no one could put a value on life.

“Life is priceless. That figure does not take into account the cost of lives. We only talked about the medical and other burdens,” he said, adding it was also the figure mostly used by the media at the time. “We are talking about an advocacy message.”

Meanwhile, the Department of Health said it would take 10 more months for the fixed-penalty scheme for smoking offences to be implemented.

The bill was passed on July 2.

From January 1 last year to the end of June this year, the Tobacco Control Office issued 7,322 summonses.

Ex-Smokers – One Year After The Ban

The Mirror UK – July 7, 2008 – Kate Jackson

It’s a year since the smoking ban came in.

And since England’s pubs, bars, restaurants and clubs became smoke-free zones it’s reckoned 234,000 have given up completely with the help of the NHS.

For the average 20-a-day smoker that means a very healthy saving of £1,800 since July 1, 2007.

But what does an ex-smoker do with their extra dosh? Here, three proud quitters tell us how they spent their fag money.

JUNE WHITEHOUSE, 45 £2,281 25-A-DAY HABIT

June Whitehouse, 45, a food sales rep from Stafford, is splashing out on a trip of a lifetime to New Zealand to see her cousin, Susan.

I’d been smoking since I was 15 and had tried to quit on several occasions. So when I found Allen Carr’s Easyway To Stop Smoking on the internet, I was intrigued. I went to the seminar thinking, ‘How can this work?’ But it did.

I used to smoke between 20 and 25 cigarettes a day, so I must have spent £40 a week. If you add up all the thousands of duty-free ciggies I brought back from holidays, I would have spent much more.

My cousin Susan, pictured above with me, emigrated to New Zealand last November and I’m dying to go and see her.

She lives in Auckland with her husband Anthony, son Ryan and daughter Lorna, who is also my goddaughter.

Susan and I are very close – more like sisters than cousins. I’ve bought tickets for myself and my husband Ade – plus my aunt and uncle – to go on a trip to Hong Kong, Australia and New Zealand for three weeks.

I think the flights cost about £2,000, so that’s where my smoking money has gone. Funnily enough, I used to think I was afraid of flying. But since I’ve stopped smoking, I’ve realised that maybe it was more of a fear of going without a cigarette for the journey.

DAWN TUCKWELL, 25 £1,368 15-A-DAY HABIT

Dawn Tuckwell, 25, who works in communications in London, bought a Madonna-style exercise machine.

I quit the week before the ban started. If I could survive the week while people were still smoking in pubs and restaurants, then I could definitely do it during the ban.

I was on 15 Marlboro Lights a day for six years. I tried – and failed – to stop five times.

I felt unhealthy and didn’t want to be any more. I used to be so fit before I started smoking. I was disgusted with myself.

I was also buying a flat with a friend who has asthma so knew I couldn’t smoke in the new place.

So, without patches or replacements, I stopped.

I told everyone, which helped. And when people had fag breaks at work, I’d make a cup of tea instead.

Loose change that would have gone on cigarettes, I put in an enormous pink piggy bank instead. I made a point of putting in £1 and £2 coins, so I knew there’d be a lot in there.

Last month, I broke it open and was amazed that there was £800 – which went straight on my Power Plates exercise machine.

I’d wanted one for years and because I have back pain, the vibrating machine is one of the only things which eases it.

Now I’m toned, I’ve lost four inches off my hips and I feel so much healthier.

NADINE SMITH, 27 £900 25-A-DAY HABIT

Expectant mum Nadine Smith, 27, from Manchester, has used the spare cash to buy everything she needs for her first baby, due in six weeks.

My fiance and I didn’t have a single thing for the baby before I quit smoking. We had to start right from scratch, buying everything from the pram, the cot, clothes, nappies…

I reckon I’ve put away around £900 from what would have been my smoking money so far and it’s all gone towards baby stuff, without us needing to use any other money. And everything else I save will go on the baby!

I started smoking when I was 13, mainly because of peer pressure and by the time my 14th birthday came around, I was a regular smoker. But I wish now I’d never picked up that first fag.

When it came to giving up, I went to the Manchester Stop Smoking clinic where I saw my support worker, Christine, once a fortnight and she called me up every couple of days to see how I was coping. I also used the nicotine patches, but I wouldn’t have been able to give up smoking without the ban. Now, I can go out to a pub or restaurant and there’s nothing to remind me of smoking.

I feel so much healthier and we’re both just looking forward to our baby. The money I’ve saved has gone to the best possible present – our baby.

Smoking ban in numbers

-2bn Fewer ciggies smoked in England and Wales since the ban

-175m Fewer pints drunk in England and Wales post-ban

-4: Number of pubs forced to close every day, with many blaming the ban

-22% of population who still smoke, down from 24 per cent

IN A YEAR GIVING UP CIGS CAN SAVE YOU…

10 a day -£912.50

20 a day -£1,825

30 a day- £2,737.50

40 a day -£3,650