Taxes on e-cigarettes and heated tobacco products are not nearly high enough

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Taxes on e-cigarettes and heated tobacco products are not nearly high enough
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That these ‘novel’ tobacco and nicotine products are to be taxed is welcomed, but their harm is not reduced by this move, writes Sam Filby

evidencewhile HTPs may expose users to lower levels of some toxicants than cigarettes, they expose users to higher levels of other toxicants.industry’s failure to inform consumers of this distinction is dangerous for public health: HTPs may harm users who have never smoked cigarettes and undermine cessation among cigarette smokers trying to quit.The tobacco industry has a of publishing incomplete or manipulated information and presenting it to governments and consumers.

There are two elements of an e-cigarette that can be taxed: the e-liquid and the physical device. A tax on the e-liquid can take the nicotine concentration into consideration , or can be levied independent of the nicotine concentration. A tax that relies on measuring the nicotine content of the e-liquids is not viable in SA, as we do not have the laboratories to do the requisite testing, and self-reporting by industry is not sufficient.

The problem with a tax on the volume, however, is that it tends to favour products that are more expensive, which are typically those with a higher nicotine concentrationA tax based on price does not suffer this drawback, as the quantum of the tax is higher for higher-priced products.

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