Addiction... so bad coffee as well
For heavens sake most humans are addicted to tea and coffee, pepsi or coke, fatty food, internet.... the list is pretty long. These devices replace one very deadly addiction with another which appears at the moment from all available testing, evidence and common sense to be none damaging and certainly not deadly.
But as others have said big business, civil servant greed and the need to continue to rake in billions of tax to pay for the mistakes of the political classes means they need to find an excuse to tax every new thing that comes along. I am taxed for earning, taxed for driving to work to earn, taxed to live in a house, taxed in case I might be ill, taxed to park to buy food, taxed to buy clothes (fined or locked up for being naked... bizarre eh), taxed to throw away the packaging that I didnt want, taxed for a bag to carry it in (all that charity nonsense is that... the money does NOT go to charity)