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No Specific Vape Excise Tax (Currently): Some countries, like Austria, Croatia, Luxembourg (tax planned Oct 2024), Slovakia, Slovenia (tax applied, but detail limited), Switzerland, San Marino, Serbia , do not currently appear to have a distinct national excise tax on vape liquids beyond standard VAT, although this can change rapidly

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Retrieved May 7, 2018

This has happened as a result of manufacturers using poorly sourced Lithium Ion batteries, as well as opting out of using overcharging technology

Even the Royal College of Midwives suggest in their Support to Quit Smoking in Pregnancy Position Statement that If a pregnant woman who has been smoking chooses to use an e-cigarette (vaping) and it helps her to quit smoking and stay smokefree, she should be supported to do so