no it doesnt! Were going to have to agree to disagree here. For me smokers choose to mess themselves up and end up spending months if not years in the health system. Heres a bit of a calculation for you. You would have to smoke 20 cigarettes a day for 18 years (at todays tax prices - in Ireland) for lung cancer treatment for one year. Dont ever make the argument that smokers pay their medical care through cigarette VAT!