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According to the independent Royal Society for Public Health, nicotine on its own is no more harmful than caffeine. E-cigarettes are promoted by Public Health England as aids for giving up smoking.However, BAT's research found just 18 per cent of those who used its vaping devices were smokers who had quit.

In a briefing to financial analysts late last year, chief executive Nicandro Durante revealed that a study found 5 per cent of vapers had never smoked before, 8 per cent were relapsed smokers and 70 per cent both smoked and vaped. Concern has also been raised that vaping is becoming increasingly popular among teenagers and other young people, creating a new market for tobacco companies.

According to the independent Royal Society for Public Health, nicotine on its own is no more harmful than caffeine. E-cigarettes are promoted by Public Health England as aids for giving up smoking.However, BAT's research found just 18 per cent of those who used its vaping devices were smokers who had quit.

In a briefing to financial analysts late last year, chief executive Nicandro Durante revealed that a study found 5 per cent of vapers had never smoked before, 8 per cent were relapsed smokers and 70 per cent both smoked and vaped.

Concern has also been raised that vaping is becoming increasingly popular among teenagers and other young people, creating a new market for tobacco companies.

In documents unearthed by The Mail on Sunday, both BAT and rival Imperial Brands stated that vaping is 'additive' for their businesses. This indicates that e-cigarettes are helping tobacco firms to boost revenues

BAT has already seen a significant rise in sales from its non-cigarette lines. The tobacco giant's so-called 'Potentially Reduced Risk Products' business has grown to pull in annual revenues of £2 billion in just three years.

The Mail on Sunday has previously reported that vaping and tobacco heating devices generate higher profit margins than cigarette sales. A spokesman for Imperial Brands said: 'The risks to smokers' health are caused by the toxicants released from burning tobacco, not by the naturally occurring nicotine.

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