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Smoking also increases the risks of developing blood clots (DVT) during surgery as well as the risks of anaesthetic complications

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However, the tax rate varies between products, with companies generally able to cushion smokers from the full impact of tax rises - keeping prices on some products low and offsetting costs with increases on their other, higher-end products

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The reason for this is the fact that alcohol increases the feel-good effect of nicotine, while nicotine delays the consequences of alcohol