This report examines heated tobacco tax laws in EU countries where HnB products have been launched or specific laws introduced, and what would happen in countries where neither has yet occurred
Barely a month after Philippines president Rodrigo Duterte signed a law setting taxes on heated tobacco and vaping products, the House of Representatives has opted to change the entire tax structure
Tax revenues from e-cigarettes and heat-not-burn (HnB) products raised €172.6m in Italy in 2018, a big increase over previous years. Meanwhile, there are fresh doubts over the political future
Reusable e-cigarettes and heated tobacco devices could soon be taxed in Russia for the first time as part of a review of the country’s taxation system
Italy has passed the much anticipated law reducing tax on e-liquids and halving duties on heated tobacco. The decree cuts the duty on nicotine-containing liquids from 50% to 10% of the tax on conventional cigarettes
The Czech parliament is considering a bill to introduce an excise tax next year on heated tobacco products. Under the plan, the tax rate would be set at CZK2.236 (€0.09) per gram of tobacco
Most respondents to the European Commission’s consultation on tobacco excise duties do not want a European tax on e-cigarettes. Almost 70% said the best level of tax on e-cigarettes would be no more than the VAT in each country
Heated tobacco products generally benefit from a more benign tax regime in Europe than vapour products. Our report examines tax laws in EU countries where HnB products have been launched
The effects of taxation on Russia’s e-cig market are likely to include price rises, decreased production of e-liquids with nicotine by larger manufacturers, and growth of the black market
The Republic of Ireland is unlikely to introduce a tax on e-cigarettes or e-liquid in the near future, recent documents suggest.
As heated tobacco products pose new questions for regulators, the UK government is holding a public consultation on potential tax regimes.
Are big tobacco companies starting to favour heat-not-burn technology over e-cigarettes? While none has shown any signs of overtly stepping away from e-cigs, and such a move is unlikely, much enthusiasm and investment within the tobacco industry seems to be going toward heat-not-burn.