An introduction to UK taxes
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.

The purpose of this note is to consider in detail the Protection from Tobacco (Sales from Vending Machines) England Regulations 2010.
Prohibition of tobacco vending machines (891 KB , PDF)
On 1 October 2011, the Protection from Tobacco (Sales from Vending Machines (England) Regulations 2010 banned the sale of tobacco from vending machines in England. The primary objective is to protect children and young people from the harm caused by smoking by making it difficult for them to obtain cigarettes.
The Regulations were made under the Health Act 2009 (HA 2009), which received Royal Assent on 12 November 2009. Part 3 of the Act contains miscellaneous provisions, including five new tobacco controls (sections 20 to 24). Sections 22 and 23 of the Act give the appropriate national authority in England and Wales and Northern Ireland the power to prohibit tobacco sales from vending machines. The purpose of this Commons briefing paper is to consider in detail the new Protection from Tobacco (Sales from Vending Machines (England) Regulations 2010.
Responsibility for tobacco regulation is devolved to the Scottish Parliament. The Tobacco and Primary Medical Services (Scotland) Act 2010 contains a number of tobacco regulation provisions, including a provision to prohibit tobacco vending machines.
Separate Commons briefing paper CBP5537 provides information on the Tobacco Advertising and Promotion (Display) (England) Regulations 2010. These Regulations, also made under the HA 2009 (section 21), deal with the practicalities of shops implementing a prohibition of the display of tobacco products (since 6 April 2012) in respect of large shops and (since 6 April 2015) in respect of small shops.
Prohibition of tobacco vending machines (891 KB , PDF)
Find out about the UK tax system, the role of the Budget and the annual Finance Bill, key statistics on UK taxes, and sources of advice for taxpayers.
Record energy prices in 2022 and 2023 led to concern that more families would be drawn deeper into fuel poverty. How has fuel poverty changed and how do levels and policies vary across the UK?
A briefing on the licensing, regulation and supply of new weight loss medications in England.