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Published 15:52 1 Aug 2017 BST
Updated 21:16 20 Sept 2017 BST

Implementation and collection of such a tax would be difficult given the wide variety of ways in which these products are supplied to the consumer.They also argued that many experts see e-cigarettes as a path to quitting smoking cigarettes.
If a substantive duty were to be imposed on e-cigarettes there would be significant cross-elasticity effects, given consumers view e-cigarettes as either substitutes or complements for traditional tobacco products, which could in turn undermine the broader public health objective of reducing tobacco consumption.While there have been very few studies about the long-term health effects of e-cigarettes, one of them earlier this year from University College London said that, "E-cigarettes and NRT are far safer than smoking, and suggests that there is a very low risk associated with their long-term use."