Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will introduce hypothecated taxes for (a) smoking products, (b) vaping products and (c) alcohol to pay for health services related to those products.

The Government already has duties in place on tobacco and alcohol which help to fund important public services, including the NHS, education and defence.

The Government has also delivered on its commitment to review the outdated and complex alcohol duty system and introduced the biggest reform of alcohol duties for 140 years. As of 1 August 2023, all alcohol is now taxed by strength, putting public health at the heart of alcohol duty. This is helping to target problem drinking by taxing products associated with alcohol-related harm at a higher rate of duty.

With regard to vaping, the UK Government thinks there is a strong case to take action to reduce the affordability of vapes and is continuing to consider options, including a new duty, to achieve this.

The Government keeps all taxes under review as part of the tax policy making cycle and Budget process.