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The table below assumes refillable vaping post-duty (480/year) versus today's smoking costs, with no further tobacco price rises factored in, making the comparison deliberately conservative

Ussher, M., Fleming, J

These devices favour e-liquids with a lower nicotine strength, or nicotine salt vape juice that provides a smoother inhale compared to freebase nicotine liquids

Rather, it plainly conveys -- through graphic images and designs intended to elicit loathing, disgust, and repulsion -- the government's viewpoint that the risks associated with smoking cigarettes outweigh the pleasure that smokers derive from them and, therefore, that no one should use these lawful products." R.J