We think that putting duty on vaping products of £2.20 per 10ml will lead to people smoking again. This is adding potentially £22 per 100ml liquid on top of the price. We think this is extremely excessive. We think it's an unfair duty on a product that contains no tobacco.

Smoking cessation products like patches and gum are subject to 5% VAT. Vaping is a popular smoking cessation product and is already subject to 20% VAT. We believe that making vaping more expensive, in part to reduce access to young people using them, is just putting a plaster on the problem. We think the issue is with rogue sellers and anyone selling to minors, not prices.