One company I worked for allowed non-smoking staff 'fresh air breaks' in lieu of the smoking breaks that our cigarette addicted colleagues were entitled too. Very fair and equitable. Also, given the number of studies which have shown that productivity increases with occasional short breaks, along with the better morale, it probably worked out quite well for the company. I suspect the ?50m lost earnings has been calculated somewhat crudely, based on little more than average wage x 2 ten minute fag breaks x number of smokers...
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