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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

doi: 10.3390/ijms11041509