Electronic Cigarettes: VAT

Treasury written question – answered on 26th October 2018.

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Photo of Bob Blackman Bob Blackman Conservative, Harrow East

To ask the Chancellor of the Exchequer, whether e-cigarettes which gain authorisation as licensed medicines from the Medicines and Healthcare products Regulatory Agency will be taxed at the reduced rate of VAT when sold over the counter.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

Where the Medicines and Healthcare products Regulatory Agency has approved medicinal E-cigarettes as pharmaceutical smoking cessation products, they could be subject to the 5% VAT if sold over the counter or zero-rated when dispensed on prescription.

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