Vaping Products Duty consultation
- From:
- HM Treasury
- Published
- 6 March 2024
- Last updated
-
3028OctoberApril20242025 — See all updates
Read the full outcome
Response to consultation on additional compliance measures for Vaping Products Duty
PDF, 241 KB, 17 pages
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Vaping Products Duty: consultation response and consultation on additional compliance measures
PDF, 426487 KB, 40 pages
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Detail of outcome
The government received 114 responses to the Vaping Products Duty consultation which ran from 6 March 2024 to 29 May 2024. The government has now analysed feedback and responded to the consultation outlining next steps. The government has published the response to this consultation and launched a subsequent technical consultation.consultation.
In response to the technical consultation, the government will implement the Vaping Duty Stamps scheme using hybrid physical duty stamps with digital elements to enable tracing through the supply chain. The government also announced it will introduce a Nicotine Approval Scheme (NAS). This will be consulted on in due course.
Original consultation
Summary
We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.
This consultation ran from
to
Consultation description
The government announced at Budget 2024 that it would introduce a new Vaping Products Duty from October 2026. This consultation sets out the proposals for how the duty will be designed and implemented. This duty will be accompanied by a one-off increase in tobacco duties.
In January 2024, the Department of Health & Social Care (DHSC) announced a range of restrictions it will introduce on vaping products, including on the supply and sale of disposable vapes. This consultation led by HM Treasury and HM Revenue and Customs builds on these measures, with proposals for how a vaping duty would further tackle the harms of vaping. The duty is intended to discourage young people and non-smokers from vaping, while maintaining the current financial incentive to choose vaping over smoking.
HMRC has also published independent research conducted on the vaping market.
HM Treasury and HM Revenue and Customs value the input of stakeholders and interested parties. We will consider your response to help shape our policy development and ensure the vaping products duty achieves its objectives.
Please respond to this consultation using the below Vaping Products Duty consultation response template. We cannot guarantee that responses will be considered if they are not received in this format. If you are unable to use this template due to any accessibility issues, please contact vapingproductsduty@hmrc.gov.uk
Documents
Vaping Products Duty Consultation
Ref: ISBN 978-1-916693-93-7
PDF, 384 KB, 49 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Vaping Products Duty Consultation response form
MS Word Document, 164 KB
This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
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Updates to this page
Published 6 March 2024
Last updated 3028 OctoberApril 2024
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Update history
2025-05-02 14:01
Accessible version added.
2025-04-28 14:42
Technical consultation outcome added.
2024-10-30 13:52
Added consultation outcome.
2024-03-06 13:39
First published.
Detail of outcome
The government received 114 responses to the Vaping Products Duty consultation which ran from 6 March 2024 to 29 May 2024. The government has now analysed feedback and responded to the consultation outlining next steps. The government has published the response to this consultation and launched a subsequent technical consultation.consultation.
In response to the technical consultation, the government will implement the Vaping Duty Stamps scheme using hybrid physical duty stamps with digital elements to enable tracing through the supply chain. The government also announced it will introduce a Nicotine Approval Scheme (NAS). This will be consulted on in due course.
Original consultation
Original consultation
Summary
We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.
This consultation ran from
to
Summary
We welcome views on proposals for the design and implementation of a new UK-wide Vaping Products Duty.
This consultation ran from
to
Consultation description
The government announced at Budget 2024 that it would introduce a new Vaping Products Duty from October 2026. This consultation sets out the proposals for how the duty will be designed and implemented. This duty will be accompanied by a one-off increase in tobacco duties.
In January 2024, the Department of Health & Social Care (DHSC) announced a range of restrictions it will introduce on vaping products, including on the supply and sale of disposable vapes. This consultation led by HM Treasury and HM Revenue and Customs builds on these measures, with proposals for how a vaping duty would further tackle the harms of vaping. The duty is intended to discourage young people and non-smokers from vaping, while maintaining the current financial incentive to choose vaping over smoking.
HMRC has also published independent research conducted on the vaping market.
HM Treasury and HM Revenue and Customs value the input of stakeholders and interested parties. We will consider your response to help shape our policy development and ensure the vaping products duty achieves its objectives.
Please respond to this consultation using the below Vaping Products Duty consultation response template. We cannot guarantee that responses will be considered if they are not received in this format. If you are unable to use this template due to any accessibility issues, please contact vapingproductsduty@hmrc.gov.uk
Documents
Vaping Products Duty Consultation
Ref: ISBN 978-1-916693-93-7
PDF, 384 KB, 49 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Vaping Products Duty Consultation response form
MS Word Document, 164 KB
This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Consultation description
The government announced at Budget 2024 that it would introduce a new Vaping Products Duty from October 2026. This consultation sets out the proposals for how the duty will be designed and implemented. This duty will be accompanied by a one-off increase in tobacco duties.
In January 2024, the Department of Health & Social Care (DHSC) announced a range of restrictions it will introduce on vaping products, including on the supply and sale of disposable vapes. This consultation led by HM Treasury and HM Revenue and Customs builds on these measures, with proposals for how a vaping duty would further tackle the harms of vaping. The duty is intended to discourage young people and non-smokers from vaping, while maintaining the current financial incentive to choose vaping over smoking.
HMRC has also published independent research conducted on the vaping market.
HM Treasury and HM Revenue and Customs value the input of stakeholders and interested parties. We will consider your response to help shape our policy development and ensure the vaping products duty achieves its objectives.
Please respond to this consultation using the below Vaping Products Duty consultation response template. We cannot guarantee that responses will be considered if they are not received in this format. If you are unable to use this template due to any accessibility issues, please contact vapingproductsduty@hmrc.gov.uk
Documents
Vaping Products Duty Consultation
Ref: ISBN 978-1-916693-93-7
PDF, 384 KB, 49 pages
This file may not be suitable for users of assistive technology.
Request an accessible format.
Vaping Products Duty Consultation response form
MS Word Document, 164 KB
This file may not be suitable for users of assistive technology.
Request an accessible format.
Share this page
The following links open in a new tab
Updates to this page
Sign up for emails or print this page
Update history
2025-05-02 14:01
Accessible version added.
2025-04-28 14:42
Technical consultation outcome added.
2024-10-30 13:52
Added consultation outcome.
2024-03-06 13:39
First published.