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Whilst the choice of these refills is broad (you can get everything from vanilla to menthol flavor refills), the choice of refills with vape juice is seemingly endless (as you will see!)

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But businesses worry the tax will hurt their bottom line

This came from a flimsy Policy Exchange report which included 5.4 billion as the cost of smoking breaks and 4.8 billion as the cost of lost productivity due to premature mortality