HM Revenue & Customs said on 1 September 2026 that Vaping Products Duty and the Vaping Duty Stamps Scheme were one month from starting on 1 October 2026. The excise duty was set at £2.20 per 10ml on vaping liquids manufactured in or imported into the UK, whether or not they contain nicotine, and was to come in alongside tobacco duty increases.

Rachel Nixon, HMRC's Director of Indirect Tax, said manufacturers, importers and warehousekeepers should have applied for approval and be preparing to pay any duty due. HMRC said businesses without approval by that date could not produce vaping products in the UK and might be unable to trade. Retailers and wholesalers selling only duty-paid products do not need approval and could sell eligible unstamped stock during a transition period from 1 October 2026 to 31 March 2027; from 1 April 2027, all vaping products outside duty suspension were to need a valid stamp.

Approved businesses could buy transitional stamps until 30 November 2026 and affix them until 31 December 2026, with only digital stamps permitted from 1 January 2027. Treasury analysis indicated the duty was expected to raise more than £550 million a year by 2030-31. New rules for travellers were also due to apply from 1 October 2026.