New Vaping Duty comes into effect

A new Vaping Products Duty came into force across the UK on 1 October 2026. The new excise duty applies to all vaping liquids manufactured in or imported into the UK and is charged at £2.20 per 10ml of liquid, regardless of whether it contains nicotine. The government says the measure is intended to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining vaping as a less harmful alternative for adult smokers.

Alongside the new tax, HM Revenue & Customs (HMRC) has introduced a Vaping Duty Stamps Scheme. Duty stamps will provide traceability throughout the supply chain, helping authorities tackle illicit vape sales, improve consumer protection and support legitimate retailers. Businesses have a six-month transition period to sell existing stock, but from 1 April 2027 all vaping products sold in the UK must carry a valid duty stamp.

The changes are part of a wider government strategy to address youth vaping. At the same time, tobacco duty has increased by £2.20 per 100 cigarettes (or 50g of tobacco) to preserve the financial incentive for smokers to switch to vaping rather than continue smoking. The government emphasises that while vaping can help adult smokers quit, children and non-smokers should not vape, and that the new measures aim to make the market safer and reduce illegal trade.

For the latest consumer law updates, visit our hub here.