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The penalty rate for late filing of returns starts at nine percent but can increase up to 29 percent when 2 or more months late

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Two thirds (66%) of adults surveyed in Europe believe smokers can be encouraged to switch to scientifically proven alternatives by taxing these products at a lower rate than cigarettes but still high enough to discourage use by youngsters or by non-smokers

Many insurers treat vapers the same as smokers, particularly if you use e-liquid containing nicotine

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