Dr Sarah Jackson, the lead author of the study, based at the UCL Institute of Epidemiology and Health Care, said that current plans to tax high-nicotine vapes at a higher rate may make it less affordable to quit smoking.

She said: “Our study shows a sharp increase in the use of high-strength nicotine e-liquids in England since 2021.

“Nicotine may be addictive, but it is not what causes the great majority of harms from smoking. For smokers trying to quit, vaping with higher-strength nicotine is likely to be more effective, as it satisfies cravings more quickly and provides better relief from withdrawal symptoms.

“Taxing higher-strength nicotine products at higher rates will make the most effective way to quit less affordable, which may drive vapers towards lower-strength e-liquids and potentially undermine smoking cessation attempts. Of smokers who had quit within the last year and were vaping, we found that around 40% reported using those products which would attract the highest proposed tax rate.”

Meanwhile my gov decided to tax by volume so everyone is incentivized to buy stronger stuff.