Equivalent pay rise figures represent the ongoing equivalent gross pay rise but not including the cost of any nicotine replacement therapy used. Assumes average cost of a pack of cigarettes is £7.47 (Source: The Tobacco Manufacturers Association (Recommended retail price (RRP) of a typical pack of 20 cigarettes in the Most Popular Price Category (MPPC)) March 2012). Average cost of a cigarette is £0.3735 (£7.47/20). This is converted into a gross pay equivalent by calculating in tax and National Insurance (NI) to give £0.5493 per cigarette for a 20% taxpayer and £0.7781 for a 40% taxpayer (NI is assumed at 12% for both). These figures are then annualized (Multiplied by 365) and multiplied by the number of cigarettes indicated. E.g. Quitting from 20 cigarettes per day for a 20% taxpayer = £0.5493 x 365 x 20 = £4,010 equivalent pay rise.