UK Introduces New Vaping Products Duty to Curb Youth Use

From 1 October 2026 (scheduled) the United Kingdom will levy a flat £2.20 per 10 ml of e-liquid on all vaping products, regardless of nicotine content. The duty applies to manufacturers, importers and warehouse operators approved by HM Revenue and Customs (HMRC). A mandatory Vaping Duty Stamp must accompany every product produced or imported on or after that date; unstamped sales will be a criminal offence. A six-month grace period ending 1 April (occurred) allows wholesalers and retailers to clear existing untaxed stock before the stamp requirement begins.

UK vaping tax takes effect: £2.20 duty per 10ml raises consumer costs

Prior to the new excise, vaping liquids were subject only to standard Value Added Tax, keeping prices low and contributing to a surge in adolescent vaping, according to public-health officials. The government simultaneously raised tobacco duty by £2.20 per 100 cigarettes or 50 g of tobacco to preserve the financial incentive for smokers to switch to vaping. Updated travel allowances introduced 1 October (occurred) permit up to 50 ml of vape liquid for personal use without duty.

The IndependentBBC NewsUK vaping tax takes effect: £2.20 duty per 10ml raises consumer costs

James Murray, Financial Secretary to the Treasury and Paymaster General, said the measures aim to remove illicit vapes from high streets and support retailers that comply with the law. Health minister Karin Smyth emphasized that while vaping is less harmful than smoking and can aid adult cessation, children and non-smokers should never vape. HMRC highlighted the duty stamp scheme as a tool for full supply-chain traceability and consumer protection.

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• “Our new measures will help get illicit vapes off high streets across the country.” — James Murray, Financial Secretary to the Treasury and Paymaster General

The Independent

• “ Health minister Karin Smyth said: "Our public health advice is clear: while vaping is less harmful than smoking and can help adult smokers to quit, children and non-smokers should never vape.” — Karin Smyth, health minister

The Independent

• “ UK Vaping Industry Association director general John Dunne said: "There is absolutely no debate that we need to prevent young people from accessing vaping products, and it’s not that the industry is flatly opposed to a duty increase, but the incoming rate is nothing short of a public health time bomb.” — John Dunne, industry association director

The Independent