Tobacco: Excise Duties

(asked on 24th January 2022) - View Source

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.


Answered by
Helen Whately Portrait
Helen Whately
Minister of State (Department of Health and Social Care)
This question was answered on 31st January 2022

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%.

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