FEATURE
VAPING, TAXES
AND THE BEST
LAID PLANS
A PRIMER ON THE TROUBLE WITH
EXCISE IN THE BRITISH AND WIDER
EUROPEAN VAPING INDUSTRY
Taxation. There are few words guaranteed to ignite as much debate, and in such
passionate voices. In an industry still fighting to carve out a distinct segment of the
nicotine product market for itself (or at least have the uniqueness of its contribution
recognised) the precise nature and function of taxation remains in the hands of people
who may not understand nor appreciate vaping’s public health and commercial potential.
Communicating this potential remains at the forefront of every vape business and ally.
Fair representation and proportionality is the obvious end goal, but before we ask how we
get there, we have to know why it’s so hard.
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