A new Vaping Products Duty and Vaping Duty Stamps Scheme have come into effect in the UK today, 1 October 2026. All vaping liquids manufactured in, or imported into, the UK from today are now subject to excise duty.
The duty is charged at £2.20 per 10ml of vaping liquid and will be paid by manufacturers, importers, and approved warehousekeepers. HM Revenue and Customs (HMRC) states it is a commercial decision whether this cost is passed on to retailers and consumers.
New vaping duty stamps will begin to appear on retail packaging. Wholesalers and retailers have a six-month grace period to sell existing unstamped stock until 31 March 2027. However, from 1 April 2027, all vaping products sold in the UK must carry a valid vaping duty stamp.
The government states the new measures aim to reduce the affordability and appeal of vaping, particularly to young people and non-smokers. Tobacco duty rates have also increased today, including a one-off rise of £2.20 per 100 cigarettes or per 50 grams of tobacco, in addition to the standard tobacco duty escalator.