The UK's new excise duty on vaping products came into force today (1 October 2026), aiming to reduce the affordability and appeal of vaping, particularly among young people and non-smokers.
The Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid and will be paid by manufacturers, importers and warehousekeepers approved by HM Revenue and Customs (HMRC). Whether the duty cost is passed on to retailers and consumers is a commercial decision.
Digital traceability and stamps
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. This also supports the government's commitment to back legitimate businesses, crack down on rogue operators and create fairer, safer high streets.
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 31 March 2027.
Deadline for stamped products
From 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. Anyone who suspects a vaping product may be illicit can report it to HMRC.
Tobacco duty rates have also increased today to maintain the financial incentive for current tobacco smokers to switch to vaping. This is a one-off (pro-rata) increase of £2.20 per 100 cigarettes or per 50 grams of tobacco, in addition to the standard tobacco duty escalator.
Government and industry reaction
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. We’re backing all those retailers who play by the rules by making it easier for law enforcement agencies to take action against those who don’t.”
Karin Smyth, minister of state for health, said: “Our public heath advice is clear: while vaping is less harmful than smoking and can help adult smokers to quit, children and non-smokers should never vape. These measures are an important step in our ambition to tackle youth vaping by reducing the affordability of vaping products, which goes hand-in-hand with the work we are already doing to tackle the appeal and availability of vapes on our high streets.”
Further changes coming into effect today include vaping duty stamps starting to appear on retail packaging, and new personal allowance rules for travellers bringing vaping products into the UK.
Eve Peters, director of government affairs for Eflbar and Lost Mary in the UK, commented: “We support the introduction of the Vape Products Duty as part of efforts to ensure a responsible, well-regulated vaping category. As with any major change of this scale, a smooth rollout depends on close coordination across the supply chain. It’s important to clarify that both stamped and unstamped products may legitimately be seen on retail shelves up to and including 31 March 2027. Unstamped products can continue to be sold during this period, provided they were manufactured or imported into the UK before 1 October 2026. All products manufactured or imported after that date must carry a stamp.”
