Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of ring-fencing revenue from the Vape Duty for smoking cessation support, including the Swap to Stop scheme and resourcing for Trading Standards enforcement.

The Government is committed to reducing smoking rates and tackling youth vaping. The introduction of Vaping Products Duty from 1 October 2026, alongside the one-off uplift in Tobacco Duty, will help to deter young people and non-smokers from taking up vaping, while maintaining a financial incentive for adult smokers to switch away from tobacco.

Decisions on the allocation of tax revenues are taken as part of the Government's wider fiscal framework, and revenues from individual taxes are not generally ring-fenced for specific spending programmes

The Government is, however, already investing significantly in tobacco cessation and enforcement activity. The Spending Review committed to investing at least £80 million per year for tobacco cessation programmes and enforcement to support delivery of the Tobacco and Vapes Act.