Smart Merging

I'm trying to right a piece of code that merge the contents of 'column B'
were the contents of 'column A' is repeated.

I've attached my code below but unfortunately the Offset by one action does not work for me as there can be varios numbers of cells with the sage info.

I've attached an example dats/result set.

Sub Test()
Dim Cell As Range
For Each Cell In ActiveSheet.UsedRange
'Horizontal
    'If Cell = Cell.Offset(0, 1) And Cell <> "" Then
     '   Cell.Offset(0, 1).ClearContents
      '  Range(Cell, Cell.Offset(0, 1)).Merge
    'End If
'Vertical
    If Cell = Cell.Offset(1, 0) And Cell <> "" Then
        Cell.Offset(1, 0).ClearContents
        Range(Cell, Cell.Offset(1, 0)).Merge
    End If
    
Next Cell
End Sub

If you want to use VBA you should refrain from merging cells (VBA doesn't like them).

An alternative

Sub snb()
 sn = Cells(1, 2).CurrentRegion
    
 For j = UBound(sn) To 2 Step -1
  If sn(j, 1) = sn(j - 1, 1) Then sn(j, 1) = ""
 Next
    
 Cells(1, 3).CurrentRegion.Offset(, 7) = sn
End Sub

PS Unfortunately I wasn't able to detect any 'sage' info in the file

I agree, in this instance with snb, there is no such thing as "smart merging" of cells.

However this would appear to do as you ask

Option Explicit

Sub MergeCells()
    Dim LastRow As Long, RowNo As Long, n As Long

    LastRow = Range("A" & Rows.Count).End(xlUp).Row

    For RowNo = 3 To LastRow
        n = WorksheetFunction.CountIf(Range("A:A"), Cells(RowNo, "A"))
        With Range(Cells(RowNo, "B"), Cells(RowNo + n - 1, "B"))
            .ClearContents
            .Merge
        End With
        RowNo = RowNo + n - 1
    Next

End Sub

Your sample sheet seems to have data validation lists in Column B.
Have a look at "Sheet1 (2)", does the formula solution do what you are after?
(Just a guess.)

Are you going to let us into the secret? What saved you a lot of hassle.

Note
You have started 57 threads since you joined the forum, and only one has been marked [SOLVED]. Are all the others unsatisfactory answers?

The only smart merging is no merging!!

Your data in column "F" must be sorted for this to work.

If you can't sort the data for any reason, I suggest you forget about merging cells to get the end result you are looking for, it will cause you all sorts of trouble later.

Merging Cells in Data Tables is a practice to be strongly discouraged.