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Closed systems typically have higher nicotine content than open systems.[77] Thus, legislators could consider establishing a tiered system, where open refillable systems are taxed at a lower rate than closed systems, with different rates designed to equalize taxation and keep it neutral, not introduce unnecessary disparities

The UK vaping landscape has changed dramatically following the disposable vape ban in June 2025, and with a significant vape tax arriving in October 2026, the financial argument for switching to a refillable vape kit has never been stronger

Quitting smoking for good Almost half of people who have only a few cigarettes a day, or who smoke only now and then, don't consider themselves to be smokers, don't believe that it poses much of a risk to their health, and feel they can quit smoking any time they want

Support works better than punishment

Abreu-Villaca, Y