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VLN cigarettes smoke, taste and smell like a conventional cigarette, but with 95% less nicotine than conventional cigarettes, according to 22nd Century, the Buffalo, N.Y.-based maker of VLN cigarettes

Ideal for those who prefer a deeper menthol taste

E-cigarettes can deliver high levels of nicotine, so should only be used by smokers looking to quit and current vapers

They can put together a quit plan for you and help you stay quit for good.

Tobacco duty rose by RPI + 2 percentage points on 26 November 2025 and is scheduled to rise again on 1 October 2026 by RPI + 2 plus an additional 2.20 per 100 cigarettes (HMRC)

Niconovum AB