The UK Government is progressing the introduction of a new Vaping Products Duty (VPD) and accompanying Vaping Duty Stamps (VDS) Scheme, with key implementation milestones now communicated to industry stakeholders by HM Revenue & Customs. These measures form part of the Government’s broader public-health agenda, articulated in its “Plan for Change” to support a smoke-free generation and discourage youth vaping. Under this initiative, registration for both the new excise duty and the duty stamps scheme opens on 1 April 2026, with full operational requirements taking effect later in the year.
From 1 October 2026, the Vaping Products Duty will apply to all vaping liquids sold or supplied in the UK, at a flat rate of £2.20 per 10 millilitres of vaping liquid, irrespective of nicotine content. At the same time, the Vaping Duty Stamps Scheme will require that every individual vaping product intended for UK sale carry a secure duty stamp to demonstrate that duty has been paid and to support supply-chain traceability.
HMRC has issued a stakeholder communication pack aimed at trade associations, representative bodies and industry groups to help inform and prepare vaping manufacturers, importers, warehouse keepers, and related organisations for these changes. Materials include suggested messaging for communication channels, one- and two-page information leaflets, and key messages to share with audiences affected by the new regime.
The communications emphasise that early preparation is essential: approval processes can take more than 45 working days, and compliance with duty and stamping requirements will be legally enforceable from October 2026. Non-compliance risks civil or criminal sanctions under the excise regime.
Businesses are directed to official GOV.UK guidance on vaping duty for comprehensive details on application processes, approval criteria, and operational requirements: