Vaping Products Duty takes effect today, adding £2.20 to every 10ml of e-liquid

The UK’s new Vaping Products Duty comes into force today, adding an excise duty of £2.20 to every 10ml of vaping liquid — whether or not it contains nicotine.

The duty applies to all vaping liquids produced in, or imported into, the UK, including refill bottles, shortfills, prefilled pods and cartridges. Devices, coils, tanks and batteries are not taxed. VAT at 20 per cent is charged on top of the duty, taking the real increase to £2.64 per 10ml — so a £4 bottle of 10ml liquid would rise to £6.64 if retailers pass the full cost on.

New stock must carry a vaping duty stamp, including a digital QR-code stamp that shoppers and officers can scan to check for fakes. Stock made or imported before 1 October can be sold unstamped until 31 March 2027.

Tobacco duty also rises from today, up an extra £2.20 per 100 cigarettes — about 44p on a pack of 20 — and £2.20 per 50g of loose tobacco, keeping smoking substantially dearer than vaping.

Announced in the 2024 Budget, the measures form part of the government’s “smoke-free generation” plan. Rachel Nixon, HMRC’s director of indirect tax, said unapproved businesses “cannot produce vaping products in the UK and may be unable to trade”, and could face “operational delays” and “civil or criminal sanctions”.

Action on Smoking and Health estimates that 10 per cent of adults in Great Britain vape — about 5.5 million people — while 13 per cent smoke.

Sources

• HMRC press release via GOV.UK: “One month until Vaping Products Duty and the Vaping Duty Stamps Scheme start” — £2.20 per 10ml regardless of nicotine, Rachel Nixon quotes, approvals requirement https://www.gov.uk/government/news/one-month-until-vaping-products-duty-and-the-vaping-duty-stamps-scheme-start
• Edinburgh Live: “Huge changes to UK vape rules start on Thursday October 1 including £2.20 per 10ml tax” — 2024 Budget announcement, tobacco duty increases, smoke-free generation aims https://www.edinburghlive.co.uk/news/uk-world-news/huge-changes-uk-vape-rules-34687300
• Ladbible: “Major change for vaping to come into play from tomorrow that most Brits don’t even know about” — £4 bottle to £6.64 after VAT, digital QR duty stamps, £2.20 per 100 cigarettes / 44p per pack of 20, ASH 13% smoke / 10% vape figures https://www.ladbible.com/news/uk-news/major-change-to-vaping-uk-government-897083-20260930