On 15 December 2021, National Treasury published its discussion paper titled “Taxation of Electronic Nicotine and Non-Nicotine Delivery Systems”, outlining its proposal for the taxation of Electronic Nicotine and Non-Nicotine Delivery Systems (ENDS/ENNDS) in South...
Vaping Taxation: A Missed Opportunity
On 26 February 2020, Minister of Finance Mr Tito Mboweni announced that the government would impose a tax on vaping products from 2021. This tax is prompted by what the Minister calls the growing consumption...