The prime minister's plan will raise the legal age of smoking every year by a year across the UK, so that eventually no one can buy tobacco.
Children turning 15 this year, or younger, will be banned from being sold tobacco under the tobacco and vapes bill, which is being introduced today despite warnings of opposition from some Conservative MPs.
In a move that could prompt further anger, the bill will also strengthen the powers of council enforcement officers who monitor and investigate retailers, giving them the power to levy £100 fines for the new offence.
This is in addition to the maximum £2,500 fine that local authorities can impose on shops and other traders.
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