New vaping duty of £2.20 per 10ml comes into force

All vaping liquids made in or imported into the UK are now subject to excise duty, with duty stamps being phased in.

Daily Alba · 2 October 2026 · 2 min read

Illustrative image of unlabelled vaping liquid bottles on a shelf. Illustrative image, not a photograph of the reported event.

A new Vaping Products Duty took effect across the UK on 1 October 2026, HMRC announced. It is charged at £2.20 per 10ml of vaping liquid and is paid by manufacturers, importers and approved warehousekeepers.

Why it is being introduced

The government says the aim is to make vaping less affordable and appealing, particularly to young people and non-smokers. Whether the cost is passed on to shops and customers is a commercial decision.

Duty stamps

HMRC has launched a Vaping Duty Stamps Scheme to give digital traceability through the supply chain and tackle illicit trade. Retailers have a grace period to sell existing unstamped stock until 31 March 2027. From 1 April 2027, all vaping products sold in the UK must carry a valid stamp.

Tobacco

Tobacco duty rates also rose on the same day to keep a financial incentive for smokers to switch, according to HMRC.

Source & attribution: This original report is based on HM Revenue & Customs, published 1 October 2026. This is not independent on-the-ground reporting.

New vaping duty of £2.20 per 10ml comes into force

Why it is being introduced

Duty stamps

Tobacco

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