Waste of everyone's money. If the government concentrated on creating jobs rather than killing us with cigarettes and tax on them, tax on petrol and tax on air travel they might have some companies to tax instead.
Face it you're doing smokers and their family a favour, the NHS a favour, the taxpayer a favour and your next blind date is guaranteed not to smell. (Or the place you go to eat in). No Brainer. Get BATS and co to spend their cash piles on developing anti-depressants instead. This would cure two problems in one go.