New Vaping Products Duty effective from 1 October 2026

Originally announced in Spring Budget 2024, the new Vaping Products Duty and Vaping Duty Stamps Scheme came into effect from 1 October 2026.

2 Oct 2026

Originally announced in Spring Budget 2024, the new Vaping Products Duty and Vaping Duty Stamps Scheme came into effect from 1 October 2026.

Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid. It will be a commercial decision whether the duty cost is passed onto customers. The original policy paper for the duty estimated the exchequer impact would be to raise £400m in 2027/28, the first full year of operation.

The purpose of the Vaping Duty Stamps Scheme is to provide digital traceability throughout the supply chain in efforts to combat illicit trade.

There will be a six-month grace period where wholesalers and retailers can sell any existing non stamped, non-duty liable stock until 31 March 2027.

Tobacco duty rates were also increased to maintain the incentive to switch to vaping. The increase was a one-off increase of £2.20 per 100 cigarettes or per 50 grams of tobacco.

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.'

Karin Smyth, Minister of State for Health commented:

'These measures are an important step in our ambition to tackle youth vaping by reducing the affordability of vaping products.'

Internet link: HMRC