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The law does not make exceptions for nicotine-free products

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In 1948 in the UK 82% of men smoked along with 41% of women, in 2023 just 11.9% of people smoke with the percentage of those who have never smoked increasing from 46.7% in 2011 to 63.2% in 2023

Tax is charged on the transaction value at every point of supply, and the input tax credit (ITC) mechanism ensures that businesses can claim credit for taxes paid on inputs, preventing cascading and keeping the effective tax burden only on the value added

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