Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 5.31 and Table 5.1 of the Spring Budget 2024, HC560, published on 6 March 2024, whether his Department has conducted an equality impact assessment for the vaping products duty.

The government carefully considers the impact of decisions on those sharing protected characteristics in line with both our legal obligations and with this government’s strong commitment to promoting fairness. This was the case during the policy development process on the Vaping Product Duty

Whilst there is no legal requirement to publish Equalities Impact Assessments, the Treasury and HMRC publish Tax Information and Impact Notes for individual tax measures that include, in summary form, assessments of their expected equalities impacts. These are published when the policy is final or near final.