@ArielleSelya@LynneDawkins From my admittedly dodgy memory, Lynne was the first UK TC academic to do a proper study on ecigs rather than just express their views, opinions and concerns (although I can't remember what the study was about😀)
For interest, I plotted the duty + VAT figures from "Cigarette Taxes in Europe, 2026 | Tax Foundation Europe" against the % non-domestic from the KPMG report (seems to be just EU for duty/VAT so I added UK with same figure as Ireland)😀
@cjsnowdon Interesting to see their estimate for machine-rolled illicit
But the bigger black market is likely to be in hand-rolled - ASH estimated that 52% of smokers use (mainly) HRT yet legal (equivalent) volumes are only 2/3 those of machine-rolled