Introduction of Vaping Products Duty from 1 October 2026

This measure introduces Vaping Products Duty which is a new excise tax on vaping products.

It applies to any vaping liquid that contains nicotine and includes glycerine, glycol, or both, as well as any liquid intended for vaporisation in a vape device that is not classified as a medical or tobacco product.

The duty will be charged on vaping products manufactured in or imported into the UK.