Deputy first minister of Scotland, Jenny Gilruth, of the Scottish National Party (SNP), has announced proposals to remove business rate relief from vape shops.

The number of vape shops on high streets in the United Kingdom has been growing, with a 28% increase year-on-year in Scotland alone with more than 7,069 vape shops open in 2024.

However, this trend could soon be slowed as in a statement made to the Scottish Parliament, Gilruth said the Scottish government now plans to remove business rate reliefs for vape shops from 1 April 2027.

In Scotland, non-domestic rates (NDR), or business rates, is a property tax charged on the occupiers of non-domestic properties, such as vape shops.