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Spirits like whisky, gin and vodka are already taxed at 70 percent, but face a raise based on RPI inflation in the summer, which is currently at 13.4 percent.

So-called Pigovian taxes are set to correct for the externalities, so that consumers consider the costs and benefits of their actions from the social rather than merely the personal perspective

Cigarette smoking amongst 15-19-year-olds has declined from roughly 11% a decade ago to about 4% today

The battery is the key power source and can range from small and discreet pen-style devices to larger box mods