Linking the tax issue to ability to pay is a red herring, hence question to cougar about why luxuries should have the highest taxes. We tax cigarettes and the like because they have negative social costs that extend well beyond the cost of the fags themselves.
Asking people to pay (more) for the full social (negative) costs of an activity like smoking is morally more supportable than asking people to pay more simple because it is more expensive. The latter, falls into that other well-known category…
The reruns of the health videos with the mutations at the moment is also a good idea IMO
Good luck to anyone trying to give up BTW