Electronic Cigarettes: VAT

(asked on 17th October 2018) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether e-cigarettes which gain authorisation as licensed medicines from the Medicines and Healthcare products Regulatory Agency will be taxed at the reduced rate of VAT when sold over the counter.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 26th October 2018

Where the Medicines and Healthcare products Regulatory Agency has approved medicinal E-cigarettes as pharmaceutical smoking cessation products, they could be subject to the 5% VAT if sold over the counter or zero-rated when dispensed on prescription.

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