UK cost of 3,200 Benson & Hedges @ £7.00 / 20: £1,120
Spain cost of 3,200 Benson & Hedges @£3.30/20: £528
Cheapest budget airline day return: £46
In economic terms, we're into 'white goods' territory here; US researchers found that if Sales Tax in neighbouring states varied by more than about 5% then consumers would cross state lines to buy white goods. I forecast another bonus for the budget airlines.