- New Vaping Products Duty and Vaping Duty Stamps Scheme come into effect from 1 October 2026.
- All vaping liquids manufactured in, or imported into, the UK from 1 October are now subject to excise duty.
- New vaping duty stamps to start appearing on retail packaging, which will support the high street by helping to combat illicit trade.
A new excise duty on vaping products has come into force in the UK today (1 October 2026) to reduce the affordability and appeal of vaping, especially to young people and non-smokers.
Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid and will be paid by manufacturers, importers and warehousekeepers approved by HM Revenue and Customs (HMRC). It is a commercial decision whether the duty cost is passed on to retailers and consumers.
HMRC has also launched the Vaping Duty Stamps Scheme. Once fully rolled out, vaping duty stamps will provide digital traceability throughout the supply chain, enhancing consumer protection, and helping the high street by strengthening the fight against illicit trade.
This will also support the government’s commitment to back legitimate businesses, crack down on rogue operators and create fairer, safer high streets.
To support businesses, HMRC has introduced a six-month grace period meaning wholesalers and retailers can sell any existing eligible unstamped, non-duty liable, stock until 31 March 2027.
But from 1 April 2027, all vaping products sold in the UK must carry a valid vaping duty stamp and consumers should only buy duty-stamped vaping products. Anyone who suspects a vaping product may be illicit can report it to HMRC.
Tobacco duty rates have increased today to maintain the financial incentive for current tobacco smokers to switch to vaping. This is a one-off (pro-rata) increase of £2.20 per 100 cigarettes or per 50 grams of tobacco, in addition to the standard tobacco duty escalator.
James Murray, Financial Secretary to the Treasury and Paymaster General, said: Our new measures will help get illicit vapes off high streets across the country.
“We’re backing all those retailers who play by the rules by making it easier for law enforcement agencies to take action against those who don’t.”
Karin Smyth, Minister of State for Health, said: “Our public heath advice is clear: while vaping is less harmful than smoking and can help adult smokers to quit, children and non-smokers should never vape.
“These measures are an important step in our ambition to tackle youth vaping by reducing the affordability of vaping products, which goes hand-in-hand with the work we are already doing to tackle the appeal and availability of vapes on our high streets.”
Further changes to vaping and tobacco-related products that come into effect today are:
- vaping duty stamps will start to appear on retail packaging
- new personal allowance rules for travellers bringing vaping products into the UK