The UK government has confirmed that a new Vaping Products Duty will come into effect from October 1, 2026, imposing a charge of £2.20 per 10 millilitres of e-liquid, plus VAT, regardless of nicotine content. This measure, announced in the Autumn Budget of 2024, is designed to reduce the affordability of vaping products, particularly for young people and non-smokers, while maintaining a financial incentive for smokers to switch from tobacco.
Impact on Consumers and Industry
With an estimated 5.1 million vapers in the UK, the duty will apply to all e-liquid products. The government expects the heaviest vapers to bear the largest burden, encouraging reduced consumption and eventual quitting. To prevent vapers from returning to tobacco, tobacco duties will also rise by an equivalent amount from the same date. The charge affects not only consumers but also importers, retailers, packagers, distributors, and stakeholders in the nicotine supply chain.
Health and Policy Rationale
The government states on its website: "We expect Vaping Products Duty to have a significant positive effect on health outcomes. The Chief Medical Officer has been clear that those who do not already vape or smoke should not start." The policy aims to strike a balance between deterring youth uptake and supporting adult smokers in quitting. James Murray, the Secretary of State for Health and Social Care, said: "The evidence is clear there are too many young people experimenting with vapes, attracted by the array of flavours, bright colours and marketing displays. We want a healthier future for the next generation so we must act now to reduce the appeal of addictive vapes to our children." He added: "Vapes are less harmful than cigarettes and can play an important role in helping adult smokers to quit but they should never be designed or marketed in ways that tempt children."
Additional Measures and Consultation
Recent vaping measures include stopping the marketing of vapes to children, part of a UK-wide consultation addressing colourful packaging and flavour restrictions. The government encourages public participation in the consultation to shape future regulations. These proposals are part of broader efforts to reduce youth vaping while recognising the role of e-cigarettes in smoking cessation.
