New vape rules start on Thursday with £2.20 per 10ml tax added to cost

New vape rules start on Thursday with £2.20 per 10ml tax added to cost Major changes begin this week A significant shift in vaping regulations takes effect on Thursday, October 1, including a new tax. Revealed in the 2024 Budget, the changes will introduce a £2.20 charge per 10ml imposed by HMRC on vaping products, irrespective of nicotine content. The new regulations come into effect alongside tobacco duty rises. The Government said that, combined, the measures form part of its broader strategy to create a "smoke-free generation, tackle youth vaping and help adult smokers to give up tobacco". Rachel Nixon, HMRC's director of indirect tax, said earlier this month: "With one month to go until Vaping Products Duty comes into force, manufacturers, importers and warehousekeepers should have applied to HMRC for approval and be preparing to pay any of the new excise duty due, to comply with the new requirements from October 1, 2026. Businesses that do not have approval by that date cannot produce vaping products in the UK and may be unable to trade. They could also face operational delays and may be subject to civil or criminal sanctions." Companies that produce vaping products, serve as UK representatives for foreign manufacturers, or warehouse duty-suspended vaping products should have secured the necessary HMRC approvals to operate from October 1, 2026, the tax authority confirmed. Firms liable for Vaping Products Duty will need to account for and settle the duty when the 'duty point' is activated, it noted. Retailers face new regulations on vapes HMRC also confirmed that duty-liable products released for sale in the UK would require a valid vaping duty stamp. Where products enter a duty suspension arrangement, payment of the duty is deferred until they leave duty suspension. Whether the duty is passed on to others within the supply chain remains a commercial decision, it added. HMRC also said: "Following industry feedback, approved manufacturers, UK representatives and warehousekeepers can buy transitional duty stamps until November 30, 2026, and affix them until December 31, 2026. Digital stamps are available from September 1, 2026, and can also be applied immediately to products by those approved under the Vaping Duty Stamps Scheme. Stamped vaping products, transitional or digital, cannot be released onto the market until October 1, 2026. From January 1, 2027, only digital duty stamps can be affixed to vaping products." Digital stamps will facilitate authentication and traceability throughout the supply chain via a straightforward scanning app provided by the duty stamp supplier, HMRC confirmed. Importers will be required to pay Vaping Products Duty upon the arrival of vaping products in the UK, unless the goods enter duty suspense, such as in an approved customs warehouse. What retailers need to do HMRC has urged retailers and wholesalers to work alongside their suppliers to guarantee that the vaping products they stock meet the new regulations. Those that solely sell or distribute duty-paid vaping products wholesale or retail are not required to apply for Vaping Products Duty or Vaping Duty Stamps Scheme approval. They may continue to purchase and sell existing eligible unstamped stock throughout a six-month transition period running from October 1, 2026, to March 31, 2027. However, vaping products manufactured in, or imported into, the UK on or after October 1, 2026, must carry a duty stamp. From April 1, 2027, the retail packaging of all vaping products sold or supplied in the UK must display a valid vaping duty stamp. Businesses failing to adhere to the new regulations could face civil or criminal sanctions, HMRC warned. Changes consumers will see HMRC explained: "Consumers in the UK will begin to see changes to vaping products and packaging from October 1, 2026, as Vaping Products Duty and the Vaping Duty Stamps Scheme come into effect. HMRC will provide further information to help them understand the changes. "New rules for travellers bringing vaping products into the UK for personal use will apply from October 1, 2026. Information about the new personal allowance rules for travellers will be available on GOV.UK from October 1, 2026 and is being communicated in advance of the changes. There are different rules for travellers entering Great Britain and Northern Ireland."