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Scottish Government officials meet regularly with HMRC, who work with Border Force to take action to tackle the import of illicit tobacco and vaping products at the border, alongside the Society of Chief Officers of Trading Standards in Scotland (SCOTSS). The issue of lost revenue has not been discussed at these meetings.

I refer the member to the answer to question S6W-41059 on 4 November 2025. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

I refer the member to the answer to question S6W-41059 on 4 November 2025. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

The investigation and prevention of high-value or keyless car theft is a matter for Police Scotland. To support policing capacity and capability, the Scottish Government has provided £1.64 billion in funding for the year 2025-26. This represents an increase of £90 million compared to 2024-25.

The Scottish Government does not hold information specific to high-value or keyless car thefts. However, statistics on motor vehicle theft more generally are published in our quarterly Recorded Crime in Scotland bulletin, available here.

Between 2023-24 and 2024-25, recorded crimes of Theft of a motor vehicle fell by 7%, from 5,090 to 4,753. Compared to 2006-07, this represents a 68% reduction. The standard data supplied by Police Scotland does not identify the type or value of vehicles stolen, nor does it capture specific items taken during housebreaking or robbery incidents where a vehicle may have been among the stolen property.

Police Scotland continues to tackle organised criminal activity through the Serious Organised Crime Taskforce, which coordinates multi-agency efforts to disrupt networks involved in offences including vehicle theft.

The UK Government’s Crime and Policing Bill proposes new offences related to the possession of electronic devices used in vehicle theft, such as signal jammers and CAN bus exploit tools. The Scottish Government has lodged a Legislative Consent Memorandum recommending that these measures extend to Scotland, and is proposing that the offences be added to the list of Scottish Criminal Lifestyle Offences.

I refer the member to the answer to question S6W-41059 on 4 November 2025. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

I refer the member to the answer to question S6W-41059 on 4 November 2025. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

We work closely with the Society of Chief Officers of Trading Standards in Scotland (SCOTSS) to support enforcement of existing legislation, including on illicit tobacco. SCOTSS manages the Enhanced Tobacco Sales Enforcement Programme (ETSEP) in Scotland, which is a key component in the Scottish Government’s Tobacco and Vaping Framework.

In 2025-2026, Scottish Government provided funding of £46k to SCOTSS support a National Coordinator post and specific enforcement projects that vary year on year.

In 2024-2025 SCOTSS received an additional £75k to support the UK-wide Operation CeCe, which is a joint initiative between National Trading Standards and HMRC to remove illicit tobacco product from sale. SCOTSS plays a key role in this operation, coordinating local authority activity in Scotland. From 2025-2026 Operation CeCe is being funded directly by UKG.

In 2024-2025 19 local authorities in Scotland engaged in a joint operation with HMRC and Police Scotland as part of Operation CeCe. This resulted in the seizure of 1.4 million cigarettes and 800 kg of hand-rolling tobacco. Scottish referrals accounted for over 40% of successful HMRC sanctions across GB.

Scottish Government Officials also meet regularly with HMRC, who work with Border Force to take action to tackle the import of illicit tobacco and vaping products at the border.

There is a range of legislation which may be relevant when referring to prosecutions for “illicit cigarette selling”. The following information relates to charges reported to The Crown Office and Procurator Fiscal Service (COPFS) under:

• The Tobacco and Related Products Regulations 2016;
• The Standardised Packaging of Tobacco Products Regulations 2015.

Trading Standards Scotland is a team operated by COSLA and has no role in the disruption of the illegal tobacco supply. The Enhanced Tobacco Sales Enforcement Programme (ETSEP) is delivered by local authorities coordinated by Society of Chief Officers of Trading Standards in Scotland (SCOTSS).

Scottish Government does not hold information relating to the value of illicit cigarettes seized by Trading Standards. Value could relate to the average retail cost of cigarettes and tobacco, or the “street value” of illicit products.

However, SCOTSS have provided figures in relation to the amount of illicit cigarettes and tobacco seized since 2021, and this has been answered in question S6W-41139 on 4 November 2025.

All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

Trading Standards Scotland is a team operated by COSLA and has no role in the disruption of the illegal tobacco supply. The Enhanced Tobacco Sales Enforcement Programme (ETSEP) is delivered by local authorities coordinated by Society of Chief Officers of Trading Standards in Scotland (SCOTSS).

SCOTSS have provided the following figures in relation to the amount of illicit cigarettes and tobacco seized since 2021: