Key Points
- HMRC has issued a reminder that applications for the UK’s new Vaping Products Duty (VPD) will open on April 1, 2026.
- The new excise duty will take effect from Oct. 1, 2026, applying a flat rate of £2.20 per 10ml to all vaping liquids, regardless of nicotine content.
- Manufacturers, importers and duty-suspended warehouse operators must obtain HMRC approval to continue operating lawfully under the new regime.
- A Vaping Duty Stamps Scheme will be introduced alongside the duty, with stamps becoming mandatory for all non-duty-suspended products from April 1, 2027.
- HMRC has appointed Cartor Security Printers Limited as the official supplier of vaping duty stamps.
2Firsts, Feb 10, 2026
Britain’s tax authority HM Revenue & Customs (HMRC) has issued a reminder to vaping manufacturers, importers and warehouse operators that they will need to apply for registration under the country’s upcoming Vaping Products Duty, with applications opening on April 1, 2026.
The new excise duty will take effect from Oct. 1, 2026, applying a flat rate of £2.20 per 10 millilitres to all vaping liquids sold or supplied in the UK, regardless of nicotine content, HMRC said in a press notice issued to trade and business media.
Businesses involved in the manufacture, importation or duty-suspended storage of vaping products will be required to obtain HMRC approval in order to continue operating lawfully once the new regime comes into force. HMRC said the approval process can take upwards of 45 working days in some instances.
A Vaping Duty Stamps (VDS) Scheme will be introduced alongside the new duty, requiring duty stamps to be affixed to individual retail units of vaping products intended for the UK market. A six-month grace period will apply to existing retail stock, with stamps becoming mandatory for all non-duty-suspended products from April 1, 2027.
HMRC announced that Cartor Security Printers Limited has been appointed as the supplier of vaping duty stamps following a competitive procurement process. Approved manufacturers and importers will be required to purchase stamps directly from the supplier using its ordering and data-capture system.
“From 1 April 2026, manufacturers, importers and warehousekeepers must apply to HMRC for approval to continue supplying vaping products in the UK,” Rachel Nixon, HMRC’s Director of Indirect Tax, said. “Early preparation is essential to ensure a smooth transition and to avoid disruption to operations.”
According to HMRC, overseas manufacturers will need to appoint a UK representative to apply for approval under the duty stamps scheme, while importers acting in that capacity will be liable for the new duty.
Treasury analysis published at Budget 2025 estimated that the vaping duty would raise more than £550 million a year by 2030–31.
Further details and official guidance are available on GOV.UK by searching “vaping duty” or via HMRC’s collection page on the Vaping Products Duty and the Vaping Duty Stamps Scheme.
Cover image generated by AI.
