HM Revenue & Customs announced that Vaping Products Duty and the Vaping Duty Stamps Scheme took effect on 1 October 2026. The duty of £2.20 per 10ml of vaping liquid is paid by approved manufacturers, importers and warehousekeepers; HMRC said passing the cost to retailers and consumers is a commercial decision. The duty applies to liquids whether or not they contain nicotine, unless held in duty suspension.

HMRC described a six-month grace period allowing wholesalers and retailers to sell existing eligible unstamped, non-duty-liable stock until 31 March 2027. From 1 April 2027, it said all vaping products sold in the UK must carry a valid duty stamp. Transitional stamps without digital elements could be affixed until 31 December 2026, with digital stamps mandatory for new products from 1 January 2027.

Tobacco duty rose the same day by a one-off £2.20 per 100 cigarettes or per 50 grams of tobacco, in addition to the standard escalator. New travellers' allowances were also reported: up to 50ml of vaping liquid for personal use on arrival in Great Britain, with different arrangements for Northern Ireland. Ministers quoted linked the measures to tackling illicit trade and youth vaping.