The cut in VAT for nicotine patches and gum was welcomed by anti-smoking campaigners, but they felt the Chancellor could have turned the screw on cigarettes a bit further.

They described the inflation-linked 11p rise on packs of 20 cigarettes as a missed opportunity.

Maureen Moore, chief executive of Ash Scotland, praised the Chancellor's decision to reduce the VAT on nicotine replacement products, from 17.5% to 5%, although she was disappointed it was only for one year.

Seven out of 10 smokers say that they want to quit. The announced price cut will assist in making smoking cessation a more achievable goal for all smokers," she said.

"But today's announcement does not go far enough to make cigarettes less affordable. Raising the price of cigarettes has been proven to reduce the number of children that become addicted to tobacco, as well as raising the number of smokers who choose to either cut back or quit.

"Research shows that a 10% increase in the price of cigarettes results in a 4% fall in tobacco consumption. This Budget was an opportunity for Gordon Brown to take targeted action aimed at reducing smoking, and Ash Scotland is disappointed he decided to pass up the opportunity to do more."

The British Medical Association also criticised the inflation-linked price rise on packs of cigarettes. Dr Sam Everington, deputy chairman, said: "Reducing the VAT on nicotine replacement therapy is a good way of actively encouraging people to quit smoking.

"However, we are very disappointed the Chancellor didn't go further and increase the duty on tobacco beyond the rate of inflation."

The smokers' lobby group, Forest, attacked the tax concession for replacement therapies. Spokesman Neil Rafferty said: "People choose to smoke. If they choose to quit, they should not be subsidised by the rest of the population. This is great news for the pharmaceutical industry but bad news for the British taxpayer."

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