Vaping businesses urged to prepare for Vaping Products Duty registration

16 Feb 2026

HMRC is urging manufacturers, importers, and warehousekeepers involved with vaping products to prepare for new duties.

Business involved in vaping products can register for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme will from 1 April 2026.

From 1 October 2026, VPD will apply to all vaping liquids sold or supplied in the UK at a flat rate of £2.20 per 10ml, regardless of nicotine content.

At the same time, duty stamps must be affixed to the retail packaging of individual vaping products for the UK market.

A six-month grace period will apply for older stock already in retail channels; from 1 April 2027 all UK vaping products outside duty suspension must carry a duty stamp.

Non-compliance may result in civil or criminal sanctions.

Rachel Nixon, HMRC's Director of Indirect Tax, said: 'We are working closely with the vaping sector on this new excise duty ahead of its introduction.

'From 1 April this year, manufacturers, importers and warehousekeepers must apply to HMRC for approval to continue supplying vaping products in the UK. This gives them six months to obtain our approval before the new duty and duty stamps go live.

'GOV.UK guidance sets out everything businesses need to know. Searching 'vaping duty' is the best place to start. Early preparation is essential to ensure a smooth transition and to avoid disruption to operations.'