Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme – 1st October 2026

The UK’s new Vaping Products Duty comes into effect on 1st October 2026. The duty is a new excise tax that will apply to vaping liquids sold in the UK, regardless of whether they contain nicotine. It will be charged at a flat rate of £2.20 per 10ml of vaping liquid, adding a significant cost to many products and resulting in higher retail prices for consumers. The Government has stated that the measure is intended to reduce the affordability and appeal of vaping products, particularly among young people, while maintaining vaping as a less expensive alternative to smoking.

For retailers, the introduction of the duty is likely to have a direct impact on pricing, consumer purchasing behaviour and stock management. In addition to the duty itself, vaping products released for sale from October 2026 will be required to carry an official vaping duty stamp, creating a new compliance requirement throughout the supply chain. Higher prices may encourage some customers to reduce consumption, seek cheaper alternatives or shop around more aggressively. Retailers should also be alert to the increased risk of illicit and non-compliant products entering the market as criminals seek to exploit price differentials. Sourcing products from reputable wholesalers and checking for the appropriate duty stamps will be essential.

Over the coming months, retailers should engage with suppliers to understand how the duty will affect product availability and pricing, review stockholding strategies ahead of implementation, and ensure staff are familiar with the new duty stamp requirements. Businesses should also keep up to date with HMRC guidance and be prepared to identify and remove any non-compliant products from sale. Taking these steps now will help retailers manage the transition smoothly and minimise disruption when the new duty comes into force in October 2026.

For more information from GOV.UK go to: https://www.gov.uk/government/publications/preparing-for-vaping-products-duty-and-the-vaping-duty-stamps-scheme/prepare-for-vaping-products-duty-and-the-vaping-duty-stamps-scheme