Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the impact of banning disposable vapes on the level of VAT collected.

The Prime Minister has announced that disposable vapes will be banned in the UK as part of plans to tackle the rise in youth vaping and protect children’s health. HM Revenue and Customs does not hold information on VAT revenue from specific products, including VAT on disposable vapes. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.