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Because vapes can also play a positive role in helping people quit smoking, we will introduce a one-off increase in tobacco duty at the same time to maintain the financial incentive to choose vaping over smoking. The reasoning behind the duty on vapes alongside the one-off increase in tobacco duty is threefold to curb youth vaping, deter smokers further and help to ease the burden on the NHS

But even those choices come under scrutiny from consumers if they dont mirror consumer expectations and lifestyle

Journal of Economic Literature