The UK Government has confirmed the introduction of a new Vaping Products Duty, setting a flat tax rate of £2.20 per 10ml of vaping liquid. Effective from 1 October 2026, this measure will be enforced alongside a mandatory Vaping Duty Stamps Scheme. HMRC has issued a critical alert for businesses, warning that manufacturers and importers must apply for approval starting 1 April 2026 to continue operating legally.
Key Takeaways
- The Tax Rate: A flat duty of £2.20 per 10ml applies to all vaping liquids.
- Registration Window: Approval applications open on 1 April 2026.
- Mandatory Stamps: All compliant products must bear a physical Vaping Duty Stamp.
- Who is Affected: Manufacturers, importers, and storage facilities must register with HMRC.
Business Compliance Timeline
HMRC is urging immediate preparation. From April 1, 2026, any entity involved in manufacturing, importing, or storing duty-suspended vaping products must apply for formal approval. Failure to secure this status before the duty takes full effect will render operations illegal. This includes businesses acting as UK representatives for overseas manufacturers, who will also be responsible for purchasing and affixing the new duty stamps.
When does the vape tax start?
While registration opens in April, the duty and stamp scheme formally launches later in 2026. Businesses must use the window starting 1 April 2026 to get approved.
- For a full list of who needs to take action, go to Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information.
Digital Content Creator & Vape Industry Analyst
Jake Miller is a prominent voice in the American vaping community, known for his transparent, tech-focused approach to harm reduction and hardware innovation. With over six years of experience in the industry, Tyler transitioned from a hobbyist to a full-time content creator, building a loyal following through his unfiltered reviews and deep-dive technical tutorials.