Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Government’s response to the Science and Technology Committee’s report on e-cigarettes, published in December 2018, whether it continues to be the Government’s policy that taxation on smoking-related products should directly correspond to the health risks presented to encourage less harmful consumption.

The Government believes that e-cigarettes are an effective way of encouraging smokers to switch to less harmful alternatives.

Non-tobacco nicotine and vaping products, such as e-cigarettes, are currently taxed as a consumer product with the VAT rate being 20%. They are not subject to excise duty. Medicinally regulated products are subject to the reduced rate of VAT at 5%.