BAT sees 6 pct earnings-per-share boost from U.S. tax change

LONDON, Jan 9 (Reuters) - British American Tobacco said on Tuesday that new U.S tax rules would boost its earnings per share by 6 percent in 2018, all other things being equal, supporting its commitment to high-single digit earnings growth.

The maker of Lucky Strike and Dunhill cigarettes said the changes would also result in a non-cash exceptional tax credit as a result of the revaluation of deferred tax balances arising from the acquisition of Reynolds American in 2017.

(Reporting by Paul Sandle; editing by Kate Holton)