You are an official in National Treasury that has been tasked with developing an appraisal guidance note for the proposed excise tax increase.

This guidance note should cover the following:

an overview of the central assumptions that underpin policy success;

an overview of the various claims and evidence made both in support and against the proposals;

the reasons why an appraisal is needed for this policy proposal;

an appraisal design $-$ taking into account the goals of the excise tax increase and any possible unintended consequences; and

a recommended process$/$approach to carry out the appraisal.