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The difference between vaping and smoking is that while vaping can deliver nicotine through the much less harmful process of heating a liquid, smoking serves up nicotine by burning tobacco

But when a legislature passes a large excise tax increase, the effect is immediate and dramatic

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On 1 October 2026, the biggest change to UK vaping since the 2016 TPD regulations takes effect: the Vaping Products Duty (VPD), a new excise tax on every e-liquid sold in the United Kingdom