Head injuries may increase the risk of developing vertigo, as can different medications, including some anti-seizure medications, blood pressure medications, antidepressants, and even aspirin. Anything that may increase your risk of stroke (high blood pressure, heart disease, diabetes, and smoking) may also increase your risk of developing vertigo.

I think the only way for him/her is a strong decision making to cease smoking.

Anything that may increase your risk of stroke  may also increase your risk of developing vertigo.Cigarette smoking is one of them.

There is no evidence for an association of vestibular vertigo with smoking.

Neuhauser HK, von Brevern M, Radtke A, Lezius F, Feldmann M, Ziese T, Lempert T. Epidemiology of vestibular vertigo: a neurotologic survey of the general population. Neurology. 2005 Sep 27;65(6):898-904. 

Dear Hiroyuki,

Cigarette smoking may change physiological balance in human body and cause vertigo indirectly.

Cigarettes affect the microvascular system, so it may affect inner ear that may cause

Dear Hiroyuki,

I agree with you.

Other reasons should be studied/ too.

For patients with vertigo who smoke during the course of treatment, the treatment may be ineffective. Therefore, neurotologists should inquire about the smoking history in vertigo patients and advise them to abstain from smoking.

click the link for literature 

http://journals.lww.com/otology-neurotology/Abstract/2001/05000/Effect_of_Smoking_on_the_Treatment_of_Vertigo.16.aspx