New Zealand First's Casey Costello believes a potential plan for cigarette taxes will help people quit smoking.

A leaked document shows the Associate Health Minister is getting advice on a potential three-year tax freeze for tobacco.

Costello is also looking at harsher penalties for selling vape products to minors, and freezing tax on smokeless tobacco products.

She says further financial penalties would be too much for them.

"I have some sympathy- let's not continually financially penalise whilst we're managing through getting them off smoking, let's look at some relief."

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