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20212024 [edit] Income is taxed by the amount that falls within each tax bracket

And third, the government planned a sympathetic increase in tobacco duty to maintain the financial incentive to choose vaping over smoking. This, again, is in line with the goal of ensuring that the introduction of the duty does not make smoking more attractive. We caution, however, that an increase in an excise levy or sales tax on any tobacco or nicotine products will likely veer the market towards the illegal sector, regardless of relative retail prices of NGPs and cigarettes, with the magnitude of the shift depending upon the local vitality of the illegal sector

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