The research by the Chartered Management Institute (CMI) found that most businesses did not expect staff to take more 'smoking breaks', and the majority were not spending large amounts of money to abide by the regulations, which come into force on 1 July.

The report said that most workplaces were already prepared with self-imposed restrictions on smoking, with 87% of organisations already having a formal policy on smoking.

The CMI said most businesses thought 1 July would pass with "limited significance", Ananova reported.