But RNZ has seen a Ministry of Health document, sent to Costello, which says the minister is proposing to freeze the excise tax. A Cabinet paper in 2020 said raising excise tax was a big factor in people stopping smoking. The report linked the big fall in smoking rates with the increases in excise tax since 2011. That could deliver a win for companies producing what are known as Heated Tobacco Products, or HTPs. Hoek said removing the excise tax from heated tobacco products would be welcomed by the tobacco industry.