If I had a company and hired smokers, I would hire them at a lower dollar rate than non-smokers. From what I see throughout towns and cities are smokers constantly stepping out of buildings to smoke....and more than the time ‘breaks’ are given.
If you allowed them to smoke at their desk, that problem would not exist.
Years ago I worked or a lawyer, who was a former smoker. He refused to implement a no-smoking in the office policy because the smokers were always more productive than the non-smokers, who tended to take lots of breaks and were constantly whining. At one point he was the only non-smoker in the office.