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Moreover, studies consistently show that a significant proportion of users are dual users, combining these products with conventional cigarettes 5,8-10

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According to Michael Meacher, this change put an end to a previous inequity whereby two families, in otherwise identical circumstances, paid differing amounts of tax "simply because in one case the child possessed property transferred to it by a grandparent, while in the other case the grandparent's identical property was inherited by the parent." [44] In the 1969 budget, income tax was abolished for about 1 million of the lowest-paid and reduced for a further 600,000 people, [70] while in the government's last budget (introduced in 1970), two million small taxpayers were exempted from paying any income tax altogether

For a full list of posters and presentations from the 2018 17th World Conference on Tobacco or Health please visit our JHSPH page here

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