Traders in Oxford believe rising costs on vapes and tobacco products could have a damaging impact on their businesses.
Jeremy Hunt announced plans for a tax on vaping products, along with rises in tobacco duty as the chancellor's budget was unveiled on Wednesday.
Mr Hunt said tobacco duty would increase to ensure it is more expensive than vaping.
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The chancellor's measures have been met with a frosty response by those selling vapes and tobacco in the city.
An anonymous Cowley Express shop salesman, in Between Towns Road, said: "Any party will promise things when the time comes for elections.
"They are just trying to win some votes with it."
The vendor believes increased taxes on the shop's items would "affect everyone".
Mohammed Halilu, from the Wasim's Regency store in Magdalen Road, added: "I think it will be passed on to the consumers and they will suffer most.
"It ultimately means our returns might reduce though as well as footfall in the shops.
"Bigger retailers can afford to offer the products for cheaper."
When asked why he thought the government had chosen to focus on vapes and tobacco, Mr Halilu said "a lot of underage" people had been buying the product.
Matthew Slingsby, from the Crown pub in Cornmarket Street, said: "I think the government is helping out with hospitality more than the cost of living actually.
"After Covid I think hospitality is generally recovering.
"It's on the right track."
Mr Slingsby believes the budget will have more of a positive impact on independent boozers.
But general manager at the Angel & Greyhound in St Clement's, Nick West, was a little more sceptical.
He said: "Unfortunately the duty either goes up or stays the same.
"We don't make any money for it.
"I don't think the government really cares that much.
"If they wanted to they could provide a lot more support for independents.
"We won't see any change here."
Vikas Patel at the East West Provisions store in Woodstock Road has also shared his thoughts.
He said: "Our shop is located in a university campus.
"We don't sell cigarettes, just vapes.
"It will affect us.
"As soon as the cost of living goes up, the parents don't have money to give their children."
Mr Patel said he was losing 60 to 70 customers due to closure of the nearby Botley Bridge.
"Many people used to come here," Mr Patel
"The most important thing is Botley Bridge."
Other key measures announced in the budget speech included cuts to national insurance and increasing child benefit and VAT thresholds.
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