October HMRC tax changes: vaping duty and new measures for 5.5m Brits
October HMRC tax changes: vaping duty and new measures for 5.5m

A new HMRC tax is now in effect, aimed at reducing the appeal of vapes among young people and non-smokers.

The vaping products duty is set at £2.20 per 10ml of vaping liquid and will be paid by manufacturers, importers and warehouse keepers. Officials say it's up to these operators whether they pass the costs on to retailers and consumers.

John Dunne, director general of the UKVIA, warned: "The immediate impact of the Vaping Products Duty will be to make vaping significantly more expensive for millions of adults, including people who have switched completely away from cigarettes."

Duty stamps and tobacco rates

HMRC has also introduced the Vaping Duty Stamps Scheme to combat illegal vapes and ensure traceability across the supply chain. A six-month grace period has been granted before all vaping products must carry valid duty stamps from 1 April.

Tobacco duty rates have also risen by £2.20 per 100 cigarettes to preserve incentives for smokers to switch to vaping. New travellers' allowances permit up to 50ml of vaping liquid for personal use without duty.

Official response and concerns

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."

Critics warn the changes could see more people return to smoking, with around 5.5 million people currently vaping in the UK.