To ask the Chancellor of the Exchequer what his policy is on taxation on e-cigarettes; what representations he has received on their classification for taxation purposes; and if he will make a statement on the future taxation of such products.

E-cigarettes do not contain tobacco, and are therefore not liable to tobacco products duty; however, they are liable to VAT. The Government keep all taxes under review, and decisions on taxation are a matter for the Chancellor as part of the Budget.

Treasury Ministers and officials receive and consider a wide variety of representations from organisations in the public and private sectors, as part of the process of policy development and delivery.