UCL Warn Against UK Vape Tax
Researchers from University College London have cautioned against the proposed UK vape tax after a sharp rise in adults using high strength nicotine vapes.
A UCL study, funded by Cancer Research UK, has found that the proportion of adult vapers using 20 mg of nicotine has increased from 3.8% in 2016 and 2021 to 32.5% in 2024.
The research published in the journal Addiction found a significant rise in vaping high strength nicotine products among 18-24-year-olds. The study noted an increase from 3.9% between July 2016 and June 2021 to 53.1% in 2024.
Large increases of high strength nicotine users were also seen in older age groups, as well as current smokers and ex-smokers.
The researchers warned against the UK vape tax proposed by the Tobacco and Vapes Bill, which will tax vaping products according to their nicotine strength.
Dr. Sarah Jackson, the lead author of the study at the UCL Institute of Epidemiology and Health Care, stated that these proposals to tax high-nicotine vapes at a higher rate could make it more expensive for individuals trying to quit smoking, potentially hindering their efforts.
“Nicotine may be addictive but it is not what causes the great majority of harms from smoking. For smokers trying to quit, vaping with higher-strength nicotine is likely to be more effective, as it satisfies cravings more quickly and provides better relief from withdrawal symptoms,” she said.
“Taxing higher-strength nicotine products at higher rates will make the most effective way to quit less affordable, which may drive vapers towards lower-strength E-Liquids and potentially undermine smoking cessation attempts. Of smokers who had quit within the last year and were vaping, we found that around 40% reported using those products which would attract the highest proposed tax rate.”
Vaping Products Duty
The UK Government announced that it would introduce a new Vaping Products Duty from October 2026, which proposed that higher levels of duty would be applied to higher-strength nicotine E-Liquids. Tobacco duties would also be increased by £2 per 100 cigarettes or 50 grams of tobacco, which is the equivalent of a 10ml bottle of E-Liquid.
The proposed duty is expected to discourage the use of high nicotine vaping products by making them more expensive. It is then hoped that consumers will make the shift toward lower nicotine or nicotine-free products.
However, Deborah Arnott, CEO of Action on Smoking and Health (ASH) and a co-author of the study, said: “If we are to ensure that vapes remain an effective quitting tool for adults, smokers should not be discouraged from using higher nicotine content vapes, which are likely to be more effective quitting aids.
“Curbing underage vaping can best be achieved by making all vapes less appealing and increasing the price at point of sale, whatever their nicotine content. Those are the policies which will be most effective in stopping children from starting to vape in the first place.”
Other Adverse Effects Of The UK Vape Tax
Various e-cigarette regulations that have been implemented around the world have seen adverse effects. 36% of vapers in Quebec turned back to cigarette use after a ban on flavoured products, which is another proposal of the Tobacco and Vapes Bill here in the UK.
It has been warned that there could also be problematic consequences should the UK vape tax come to fruition.
Senior author Dr Sharon Cox, of the UCL Institute of Epidemiology & Health Care, said: “Taxing products according to nicotine strength may also result in people using a lower, cheaper strength and vaping more, as a person with nicotine dependence will alter their behaviour to get the required nicotine dose in their system. It therefore may increase the amount of liquid used and vapers’ exposure to potential toxicants.”
The UK Government has proposed three categories of tax on E-Liquid. The lowest tax rate would apply to nicotine-free liquid, while the highest rate would be for E-Liquid containing 11 mg/ml or more of nicotine.
What else did the UCL study find?
The study found that disposable e-cig users tended to average a higher strength nicotine intake than others. Despite the disposable vape ban, the researchers stated that the introduction of reusable vapes which were similar in price meant that nicotine strength usage wouldn’t be impacted.
The study also noted an increase in the proportion of vapers using disposables and pod devices who were unaware of the nicotine strength in their E-Liquids. The need for better labelling of nicotine strengths on vaping products was emphasised.
Researchers analysed survey responses from 7,314 adult vapers in England between 2016 and 2024 to observe changes in the use of different nicotine strengths. To assess more current trends from 2022 to 2024, they also included survey data from Wales and Scotland.
E-Liquids containing 20mg (2%) of nicotine were classified as high strength in the study.
Summary: UCL Warn Against UK Vape Tax
The proposal to increase tax on vaping products depending on nicotine strength is a risky one. High strength vaping products are often the catalyst for many smokers who quit and begin vaping, as the nicotine contained in them is sufficient enough to match the levels of a traditional cigarette pack.
It is dangerous to expect that increasing the vape tax on high-nicotine products will push smokers/ vapers toward lower nicotine strength products. Low nicotine vapes are not going to provide the necessary amount of nicotine that smokers need to fully quit.
High strength nicotine vapes are the necessary middle man between quitting smoking and gradually reducing nicotine strength. If more people are dissuaded from using them, quitting smoking is going to be trickier, and vaping low-strength nicotine products is going to be pointless.
