Here is a summary of the new UK Vaping Products Duty (VPD) regime coming into force on 1 October 2026.
The duty itself
VPD is a new excise duty charged on vaping products produced in or imported into the UK, at a flat rate of £2.20 per 10ml of vaping liquid, regardless of nicotine content. GOV.UK This covers every type of liquid — nic salts, freebase, shortfills, nicotine shots, and prefilled pods, including 0mg products. Vape Superstore In practical terms: a 2ml pod attracts 44p in duty, a 10ml bottle £2.20. VAT will continue to be charged on top of vaping products. HM Revenue and Customs
Scope
The duty applies to vaping liquid which contains nicotine and either glycerine/glycol, or any liquid intended to be vapourised by a vape — excluding medical and tobacco products. VPD will become part of the existing excise regime under the Customs and Excise Management Act 1979. GOV.UK
The Vaping Duty Stamps (VDS) Scheme
From 1 October 2026, vaping duty stamps must be attached to individual vaping products sold or supplied in the UK. Retailers can sell unstamped stock already held until 31 March 2027, but any new duty-liable stock purchased must carry a stamp. From 1 April 2027, duty stamps are required on all UK vaping products outside of duty suspension. HM Revenue and Customs Cartor Security Printers Limited has been appointed as the sole supplier of vaping duty stamps under HMRC’s concession contract. Mynewsdesk
Registration and compliance
Applications for VPD and VDS Scheme approval opened on 1 April 2026. HMRC notes that approval can take at least 45 working days where further information is required, making early registration essential for businesses wishing to continue trading legally from 1 October. GOV.UK From 1 October 2026, only HMRC-approved customs or excise warehouses run by authorised warehousekeepers will be permitted to store vaping products in duty suspension outside of manufacturing facilities. GOV.UK
Penalties
Civil penalties will apply for failing to comply with VPD, in line with other excise duties. GOV.UK
Context
The duty was confirmed at Autumn Budget 2024, with the stated aim of reducing the affordability and appeal of vaping products, particularly among young people, and sits alongside tobacco duty increases designed to incentivise smokers to choose vaping over smoking. Mynewsdesk
Businesses involved in the manufacture, import, storage or distribution of vaping products should assess their exposure now and ensure registration and operational readiness ahead of the October 2026 implementation date.
