Vaping Products Duty starts on 1 October 2026, adding a new excise duty of £2.20 per 10ml to all vaping liquids made in or imported into the UK, whether or not they contain nicotine. A Vaping Duty Stamps Scheme runs alongside it, and prices are expected to rise as the duty works through the supply chain. Businesses must be approved by HMRC to produce or import from that date.
TL;DR · LAST REVIEWED 1 SEPTEMBER 2026
- Vaping Products Duty starts on 1 October 2026: £2.20 per 10ml on all vaping liquids, nicotine or not.
- A Vaping Duty Stamps Scheme runs alongside it; prices are expected to rise.
- Manufacturers and importers must be HMRC approved by 1 October 2026 or they cannot trade.
Vaping Products Duty and duty stamps: the key dates
| Date | What happens |
| 1 September 2026 | Digital duty stamps become available to approved businesses |
| 1 October 2026 | Vaping Products Duty (£2.20 per 10ml) and the Stamps Scheme start |
| 30 November 2026 | Last date to buy transitional duty stamps |
| 31 December 2026 | Last date to affix transitional stamps |
| 1 January 2027 | Only digital duty stamps can be used |
| 31 March 2027 | End of the sell-through period for existing unstamped stock |
| 1 April 2027 | All vaping products sold in the UK must carry a valid duty stamp |
Source: HMRC and GOV.UK, September 2026
KEY FACTS
- Vaping Products Duty is £2.20 per 10ml on all vaping liquids, whether or not they contain nicotine, from 1 October 2026 (HMRC).
- It applies to vaping liquids manufactured in, or imported into, the UK, alongside tobacco duty increases.
- Manufacturers, importers and warehousekeepers must have HMRC approval by 1 October 2026 or they cannot legally produce or trade.
- Retailers and wholesalers can sell existing unstamped stock until 31 March 2027; from 1 April 2027 all products need a valid duty stamp.
- The Treasury expects the duty to raise more than £550 million a year by 2030-31.
What the new duty is
From 1 October 2026, Vaping Products Duty adds a new excise duty of £2.20 per 10ml to all vaping liquids manufactured in, or imported into, the UK, whether or not they contain nicotine. It becomes part of the existing excise regime under the Customs and Excise Management Act 1979 and arrives alongside increases to tobacco duty. The Government's stated aim is to support a smoke-free generation and tackle youth vaping, while noting that vaping is less harmful than smoking and can help adult smokers quit. The Treasury expects the duty to raise more than £550 million a year by 2030-31.
What it means for prices
Consumers will start to see changes to vaping products and packaging from 1 October 2026, including the appearance of duty stamps. Prices are widely expected to rise: at £2.20 per 10ml, the duty adds a meaningful amount to typical bottle and pod sizes, and whether businesses pass the full cost on is a commercial decision. Separate new personal allowance rules for travellers bringing vaping products into the UK also apply from 1 October 2026, with different rules for Great Britain and Northern Ireland, so anyone buying vapes abroad should check the limits before travelling.
What businesses must do
The compliance burden falls unevenly. Businesses that manufacture vaping products, act as UK representatives for overseas manufacturers, or store duty-suspended products must have HMRC approval by 1 October 2026; without it they cannot produce vaping products in the UK, may be unable to trade, and could face civil or criminal sanctions. Importers pay the duty when products arrive, unless the goods enter duty suspension. Retailers and wholesalers that only sell duty-paid products do not need approval, but should work with suppliers to ensure stock complies, and can sell existing unstamped stock through a transition period ending 31 March 2027.
How the duty stamps work
Every duty-liable product released for sale needs a valid vaping duty stamp. Digital stamps became available from 1 September 2026 and support authentication and traceability through the supply chain using a scanning app. Approved businesses can buy transitional stamps until 30 November 2026 and affix them until 31 December 2026, after which only digital stamps can be used from 1 January 2027. Stamped products cannot be sold before 1 October 2026. From 1 April 2027, the retail packaging of every vaping product sold or supplied in the UK must carry a valid stamp.
DISCLAIMER
This article is editorial information, not financial advice. Kael Tripton Ltd is not authorised or regulated by the Financial Conduct Authority. Figures were correct at the last review date shown above; verify current rates and rules with the primary sources listed below before acting.
Frequently asked questions
When does Vaping Products Duty start
Vaping Products Duty and the Vaping Duty Stamps Scheme start on 1 October 2026, applying to all vaping liquids manufactured in or imported into the UK.
How much is the vaping duty
The excise duty is £2.20 per 10ml of vaping liquid, whether or not it contains nicotine, as announced at the Autumn 2024 Budget.
Will vape prices go up
Prices are widely expected to rise, since the duty adds £2.20 per 10ml. Whether businesses pass on the full cost to consumers is a commercial decision.
What do vaping businesses need to do
Manufacturers, importers and warehousekeepers must have HMRC approval by 1 October 2026 or they cannot trade. Retailers and wholesalers selling only duty-paid products do not need approval but must ensure stock complies and can sell unstamped stock until 31 March 2027.
What is a vaping duty stamp
A stamp on the retail packaging showing the duty has been accounted for. Digital stamps support traceability via a scanning app. From 1 April 2027, all vaping products sold in the UK must carry a valid stamp.
SOURCES
- GOV.UK: Vaping Products Duty and Stamps Scheme start – accessed 1 September 2026
- GOV.UK: handling wholesale or retail vaping products – accessed 1 September 2026
