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The main costs to businesses we expect as a result of this proposed policy are losses in profits associated with: reduced sales of the products in scope for retailers, wholesalers and manufacturers time costs for additional restocking, price list maintenance and transaction time time costs to familiarise themselves and comply with the regulations We took a conservative approach to estimating costs in the consultation stage impact assessment

Ease of Use An easy-to-use electric cigarette roller should have straightforward controls and an intuitive design

Closed pod systems (think the ones using nicotine salt cartridges) tend to deliver nicotine faster and at higher concentrations often 30-50mg which mimics the quick satisfaction of a cigarette 7

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