Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC has made an assessment of the potential merits of applying an excise duty to non-tobacco nicotine 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%.