It depends which way the roof joists go.
Those vents are designed to provide ventilation of the roof space, closing them WILL cause problems!
You can do as tweed says but when you get dry rot and woodworm then maybe you will wish you hadnt taken his advice!
Make them take down the structure!
Write a simple, polite letter first and no need to mention the smoking just say that it is compromising the structural integrity of your property and should not be attached.
Then if they dont respond go to a Solicitor, but write to them again first advising them that they will be liable for his costs.