New Vaping Products Duty comes into force from 1 October 2026

New Vaping Products Duty and Vaping Duty Stamps Scheme comes into effect from Thursday 1 October 2026.

A new excise duty on vaping products has come into force in the UK from Thursday 1 October 2026.

Vaping Products Duty

Manufacturers, importers, and warehousekeepers approved by HM Revenue and Customs (HMRC) will pay Vaping Products Duty at £ 2.20 per 10ml of vaping liquid. It is a commercial decision whether the duty cost is passed on to retailers and consumers.

Vaping Duty Stamps Scheme

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.

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 Wednesday 31 March 2027.

However, from Thursday 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.

For further details, read HMRC's guidance on Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information.

First published 1 October 2026