Try:
Code:
Sub Demo()
Application.ScreenUpdating = False
Dim i As Long, j As Long, k As Long
With ThisWorkbook.Worksheets("Sheet1").UsedRange
For i = .Cells.SpecialCells(xlCellTypeLastCell).Row To 1 Step -1
If InStr(.Cells(i, 5).Value, "<br>") > 0 Then
For j = UBound(Split(.Cells(i, 5).Value, "<br>")) To 1 Step -1
.Cells(i + 1, 5).EntireRow.Insert Shift:=xlShiftDown
For k = 1 To 4
.Cells(i + 1, k).Value = .Cells(i, k).Value
Next
.Cells(i + 1, 5).Value = Split(.Cells(i, 5).Value, "<br>")(j)
Next
.Cells(i, 5).Value = Split(.Cells(i, 5).Value, "<br>")(0)
End If
Next
End With
Application.ScreenUpdating = True
End Sub