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Contacts The Tobacco Bulletin is produced by the Indirect Tax Receipts Monitoring team as part of the Excise duties, VAT, and other indirect tax statistics collection

However, in agriculture there is no minimum age at which employers may hire children to work unlimited hours outside of school, day or night, provided the work takes place on a small farm with written parental consent.[332] In agriculture, any employer, regardless of the size of the farm, may hire children ages 12 and 13 to work unlimited hours outside of school, provided they have written parental consent or work on a farm where a parent is employed.[333] 16

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