New Vaping Duty Starts Across Britain From October

A new vaping products duty has come into force across the United Kingdom on October 1, creating a new excise charge on vaping liquids manufactured in or imported into the country. The government says the measure is designed to reduce the affordability and appeal of vaping, particularly among young people and non-smokers. The new duty also introduces packaging requirements and new rules for people bringing vaping products into Britain from abroad.

Under the new system, vaping liquid is subject to a duty of £2.20 for every 10 millilitres. The charge applies to manufacturers, importers and approved warehousekeepers. The government has also introduced vaping duty stamps, which will appear on retail packaging. These stamps are intended to help identify products that have entered the legal supply system.

The changes affect vaping liquids whether they contain nicotine or not, with certain exceptions for products held under duty suspension in authorised warehouses. Businesses involved in manufacturing and importing vaping products must meet new reporting and approval requirements. Companies that fail to follow the rules can face financial penalties and other legal consequences.

The government has also changed rules for travellers. People entering Great Britain can bring up to 50 millilitres of vaping liquid for personal use without paying duty. Larger amounts must be declared, and duty can apply to the full quantity. Separate arrangements apply to Northern Ireland because of its different relationship with the European Union and the rules governing goods entering the region.

The new duty is part of a wider government effort to regulate vaping products. Officials have argued that cheaper vaping products can make them more attractive to young people and non-smokers. The government is also considering other measures, including plain packaging, changes to flavour descriptions and restrictions on how vaping products are displayed in shops.

The changes are likely to affect manufacturers, wholesalers and retailers as well as consumers. Businesses must adjust their systems to account for the new duty and packaging requirements. Some companies may pass the additional cost on to consumers, while others may absorb part of the cost to remain competitive. The final effect on retail prices will therefore vary between products and businesses.

The government is also increasing enforcement funding. According to the announcement, £30 million in new annual funding will be provided through 2028-29 for Trading Standards, Border Force and HM Revenue and Customs. The money is intended to help tackle illegal and underage sales of tobacco and vaping products.

The introduction of the duty comes alongside changes to tobacco taxation. Tobacco duty is also being increased from October 1 under the government's existing tax system. This means both vaping and traditional tobacco products face changes at the beginning of the new month.

For consumers, October 1 therefore marks an important change in the UK's vaping market. Products made or imported from this date must follow the new tax and stamping rules. The government says the aim is to make vaping less attractive to young people while maintaining controls against illegal trade. Businesses will now need to adjust to the new system, while the government will monitor its impact on prices, sales and compliance.