MR NICK Low, 32, who works in the construction industry as a safety executive, smokes 10 to 30 cigarettes a day. He spends about $220 to $350, about 5 per cent to 10 per cent of his monthly salary, on his habit. He lives with his parents in a four-room HDB flat in the north-east of Singapore.

WHAT HE SAYS

'Over the last few Budgets, the price of cigarettes has been increasing,' notes Mr Low.

He estimates that every time taxes are raised, he ends up paying 30 cents to 50 cents more on each pack of Marlboro Lights. A pack now costs $11.20 to $11.60.

'A lot of smokers are forking out a lot of money,' he laments.

He is hoping that cigarette taxes will not go up further, as he has been 'feeling the pinch' since last year.

WHAT EXPERTS SAY

'We know all the very good reasons the Government discourages people from smoking, and then there's the health cost of people who fall ill because of cigarettes,' said Ernst & Young tax partner Choo Eng Chuan.

While it is hard to say if sin taxes will go up this time, historically the Government has 'gone ahead and raised cigarette taxes even in a downturn'.

But Mr Choo has one suggestion: If these taxes really are to be raised, one possibility is that the revenue from this could be set aside and used for the specific purpose of helping smokers quit the habit.

'If the Government is going to raise cigarette taxes, why not give something back to the smokers at the same time?' he asks. 'There are smokers who would like to quit and would appreciate some help in this area.'

ANG YIYING

This article was first published in The Straits Times on January 17, 2009.