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The duty represents the first time e-liquids have been subject to a dedicated excise charge in the UK, placing them alongside alcohol and tobacco in the excise regime

Close the hand roller and use your thumbs to roll it back and forth a few times, sealing the cigarette in the process

Furthermore, while some evidence shows that higher prices are associated with lower smoking prevalence among low-income individuals, this evidence does not by itself imply that taxes cause cessation, since it could just as well mean that fewer low-income individuals ever started smoking

The fact that e-cigarettes can be sold to anyone regardless of age, and people can use e-cigarettes in places where smoking is generally prohibited, reinforces the belief that e-cigarettes are safe