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This stark difference highlights the severe health risks associated with smoking and the urgent need to address cigarette smoking as a public health issue

According to the Office for National Statistics, in 2021 about 13% of people aged 18 and over in the UK smoked about 6.6 million people with rates higher among men than women

The VAPE MAX Refill contains our unique blend of flavours, nicotine strengths and high quality ingredients that are all Made in the UK

Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, Mark Stehr, Cigarette tax avoidance and evasion , Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311

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