"Vaping safety" campaign

Since July 2022, e-cigarettes and liquids have also been subject to tobacco tax. The background to this is the Tobacco Tax Modernisation Act.

E-cigarettes are considered substitute products for tobacco products and are therefore subject to tobacco tax. Both liquids with and without nicotine are taxed.

Not only the finished products sold, but also liquid base substances/bases such as propylene glycol (PG) and glycerine (VG), as well as flavourings, are subject to a fixed (specific) tax rate. In 2022 and 2023, this was 16 cents/ml, before a gradual increase is planned from 2024 (20 cents/ml in 2024, 26 cents/ml in 2025 and 32 cents/ml in 2026).

The aim of our campaign ‘I vape – but I play it safe’ is to raise consumer awareness that only taxed products from specialist retailers are safe, tested and certified. Despite higher prices, every vaper should avoid risky experiments with non-certified products and only purchase quality goods from specialist retailers.

The tax band is the sure sign of tested products.