Less than four weeks to implement vaping tax rules

7 Sep 2026

Vape shops, manufacturers, and importers must prepare for incoming vaping liquid duty and stamp scheme before end of month or face civil or criminal sanctions

In a crackdown on the sale of illegal vapes a vaping liquid duty and stamp scheme was launched at Budget 2024 by former chancellor Rachel Reeves.

The vaping products duty is an excise on all vaping liquids manufactured in, or imported into, the UK, ‘whether they contain nicotine or not’, HMRC stressed.

The vaping products duty will be set at a single flat rate of £2.20 for a 10ml bottle on all vaping liquid.

For example, a 2ml pod will be liable to 44p in duty, the calculation is 2 multiplied by 22p, totalling 44p.