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Also, even though several prescription-only, as well as over-the-counter, nicotine replacement products were available to smokers during this time period, not enough smokers used nicotine replacement therapy (NRT) when trying to quit and, consequently, the availability of NRT has not had a significant effect on population-level prevalence of smoking over the years 50

The UK Vaping Products Duty of 2.20 per 10ml of e-liquid comes into effect on 1 October 2026. At this rate the additional duty on a Nera 30K kit containing 24ml is approximately 5.28 per kit. Replacement pods containing 12ml per set will carry approximately 2.64 of additional duty per pack. Actual retail prices will depend on how the duty is passed through the supply chain. Vaping will remain significantly cheaper per puff than cigarettes after the duty. Full duty guidance is available at gov.uk

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