PARLIAMENTARY WRITTEN QUESTION
Electronic Cigarettes: VAT (17 October 2018)

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.

Asked by:
Bob Blackman (Conservative)

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.

Answered by:
Mel Stride (Conservative)
26 October 2018