27 August 2025
The UK Government is introducing a Vaping Products Duty (VPD) at a flat rate of £2.20 per 10 ml of vaping liquid, alongside a Vaping Duty Stamp (VDS) scheme requiring stamps to be affixed to vaping products.
From 1 April 2026, businesses that manufacture, import or store vaping products in the UK must apply for approval for the VPD and VDS schemes, ahead of them coming into force on 1 October 2026.
HMRC has published guidance to help businesses prepare, covering:
- who these duties affect
- what vaping products are covered
- applying for approval
- record keeping
- next steps and contact information
(Source: HM Revenue & Customs)
For more information on vaping products, see 'Tobacco and vapes' and 'Tobacco, vapes, etc: packaging, labelling, advertising and tracking'.