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Vape Tax is Ill-Conceived

The proposed new tax on eliquids, perversely increasing in cost with nicotine strength, stand to hold “unintended” and “negative” health consequences, according to researchers at London South Bank University

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The proposed new tax on eliquids, perversely increasing in cost with nicotine strength, stand to hold “unintended” and “negative” health consequences, according to researchers at London South Bank University (LBSU). They say that studies have shown that vapers using low rather than high concentrations of nicotine in their e-liquid are more likely to vape strongly and more often. They believe this potentially increases the risk of exposure to toxins in the vapour. 

Lynne Dawkins, Professor of Nicotine and Tobacco Studies at LSBU, said: “The proposal to add duty to e-liquid according to nicotine strength is ill-conceived, not based on the scientific evidence, and could cause more harm than good. Higher duty on higher nicotine strength e-liquids will encourage people to purchase lower nicotine strengths, but that will just encourage users to vape more to try and achieve the blood nicotine levels they need.” 

LSBU says that its research that tracks vapers found “that people using low nicotine e-liquid in their devices puffed more deeply and more often than those using high nicotine liquid.” That key study was published in the journal ‘Addiction’ in 2018. 

Our research has consistently shown that using lower nicotine strengths is associated with consuming more e-liquid through taking longer, harder and more frequent puffs. This results in greater exposure to potentially harmful chemicals in the vapour,” Professor Dawkins added.

LSBU researchers have also explained that there is a risk that, “adding more tax to higher nicotine vaping products could encourage people on lower incomes to return to smoking cigarettes (which are more harmful) because they may not be satisfied with the lower level of nicotine in the cheaper vaping products.”

The announcement of new taxes on e-liquid was made by Chancellor Jeremy Hunt in the spring budget. It is due to be implemented in October 2026 following a consultation period. The proposed e-liquid tax will consist of three rates for every 10ml of e-liquid sold: nicotine-free products (extra £1 duty), nicotine less than 11mg/ml (extra £2 duty) and high nicotine at least 11mg/ml (extra £3 duty).

Professor Dawkins added: “The proposed tier structure misses the point that any harms associated with vaping are likely to come from other constituents such as propylene glycol, vegetable glycerine and flavours, not the nicotine. It’s the nicotine which smokers need in sufficiently high strengths to successfully quit smoking.”

The LSBU researchers took time to remind everyone that “while there can be toxic chemicals present in vapour, they are far fewer and generally at lower concentrations than in tobacco smoke. Evidence so far still shows both high and low nicotine e-cigarettes are far less harmful than smoking.”

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  • Photo by Talgat Baizrahmanov on Unsplash

Dave Cross avatar

Dave Cross

Journalist at POTV
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Dave is a freelance writer; with articles on music, motorbikes, football, pop-science, vaping and tobacco harm reduction in Sounds, Melody Maker, UBG, AWoL, Bike, When Saturday Comes, Vape News Magazine, and syndicated across the Johnston Press group. He was published in an anthology of “Greatest Football Writing”, but still believes this was a mistake. Dave contributes sketches to comedy shows and used to co-host a radio sketch show. He’s worked with numerous vape companies to develop content for their websites.

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