Vaping Product Duty Consultation Response: Additional Compliance Measures
The UK government has published its summary of responses to its Vaping Products Duty technical consultation, which plans to implement a new excise duty on vaping products, effective from 1 October 2026. This initiative aims to deter youth vaping and curb illicit trade while maintaining vaping as a less harmful alternative to smoking.
Key Measures:
Vaping Duty Stamps (VDS): A mandatory VDS scheme will be introduced, requiring all vaping products subject to the duty to carry a stamp, similar to those on alcohol and tobacco. This measure is intended to enhance compliance and reduce illicit sales.
Implementation Timeline: To give businesses reasonable time to clear non-duty liable stock, there will be a six-month grace period from 1 October 2026 to 1 April 2027 during which products which were manufactured or imported into the UK before 1 October 2026 do not need to bear a stamp.
Nicotine Supply Controls: The government proposes introducing controls on nicotine supply to prevent the production and sale of illicit vaping products. Detailed policy proposals will be developed and shared in due course.
Penalties and Offences: The government intends to establish clear penalties for non-compliance with the VDS scheme, including offences related to the possession and sale of unstamped products.
Stakeholder Engagement: The consultation received 82 responses from various stakeholders, including importers, manufacturers, trade associations, enforcement bodies, health organisations, and stamp suppliers. The government also conducted roundtable discussions to gather diverse perspectives.
The UK Government has indicated that these measures are part of a broader strategy to regulate vaping products, protect public health, and ensure that vaping remains a viable cessation tool for adult smokers while minimising youth uptake.
For more detailed information, you can access the full UK Government response here.
SGF have been engaging with government on the issues around vapes. We responded to a previous consultation on Vaping Products Duty which the UK Government published its response to in October 2024. You can read this here.