Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC has made an assessment of the potential merits of levying an excise duty on vaping products.

The Government has no current plans to apply an excise duty to non-tobacco nicotine or vaping products. We believe these are an effective way of encouraging smokers to switch to less harmful alternatives.

Non-tobacco nicotine and vaping products are currently subject to the standard rate of VAT at 20%. Medicinally regulated products are subject to the reduced rate of VAT at 5%.