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What the new vape tax is VPD is a flat-rate excise duty of 2.20 per 10ml of vaping liquid (22p per ml)

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1 2 "Opening windows and closing gaps: a case analysis of Canada's 2009 tobacco additives ban and its policy lessons"

Omaiye EE, Cordova I, Davis B, Talbot P

However, he warns that there might be a risk of ozone generation when using some features

This age restriction applies across England , Scotland , Wales and Northern Ireland under the Children and Families Act 2014 and the Nicotine Inhaling Products (Age of Sale and Proxy Purchasing) Regulations 2015