The National Treasury will later this month kick off a consultative process on the taxation of electronic cigarettes from 2021. This comes after Finance Minister made the announcement in the 2020 Budget. In a statement, the Treasury said: “Government is concerned about the potential long term health harm related to the use of these products”. In recent years, new generation products such as electronic nicotine delivery systems (ENDS) and electronic non-nicotine delivery systems (ENNDS) have been introduced in the market. The Treasury said these products, also known as electronic cigarettes (e-cigarettes), are battery-powered devices that do not burn or use tobacco leaves but instead vaporise... [Read more]