Archive · 1 Oct 2026
UK Vaping Duty Begins as Tobacco Costs and Stamps Change
The UK has started charging a new tax on vaping liquid.
The charge is £2.20 for every 10ml, and it applies even when the liquid has no nicotine.
Businesses that make, import or store the products must pay the duty.
Some of this extra cost may eventually be passed on to shoppers.
New vaping products will also need special stamps so officials can check whether the correct tax was paid.
Tobacco has become more expensive too, with an additional duty on cigarettes and loose tobacco.
The Government says the changes should make vaping less attractive to children while keeping it cheaper than smoking for adults who want to switch.
The vaping industry says prices that are too high could make it harder for smokers to quit.
A new £2.20 duty applies to every 10ml of vaping liquid, whether or not it contains nicotine.
Tobacco duty has increased by £2.20 per 100 cigarettes or 50g of tobacco.
New vaping products need valid duty stamps, with all products sold in the UK requiring stamps from April 1, 2027.
Retailers and wholesalers have six months to sell existing stock before the new stamping requirements fully apply.
Travellers entering Great Britain may bring up to 50ml of vape liquid for personal use without paying duty or tax.
- Who
- The UK Government, HM Revenue and Customs, vaping businesses, tobacco users, travellers and the vaping industry are affected.
- What
- A new vaping duty, vaping-product stamp scheme, higher tobacco duty and new traveller allowances have come into force.
- When
- The changes take effect from today; all vaping products sold in the UK must carry a duty stamp from April 1, 2027.
- Where
- The measures apply in the UK, with the traveller allowance covering entry into Great Britain.
- Why
- The Government says the measures are intended to reduce youth vaping and illegal trade while preserving an incentive for smokers to switch from tobacco.
Government rationale
Industry concerns
Youth vaping and illegal trade
Government rationale
The Government says the duty and tracking stamps will make vaping less affordable for young people and help enforcement agencies identify products on which the correct duty has not been paid.
Industry concerns
The vaping industry agrees that young people should be prevented from accessing vaping products but warns that higher prices for legal products could create wider public-health problems.
Smoking cessation
Government rationale
The Government says the tobacco-duty increase is designed to preserve the financial incentive for smokers to switch to vaping, which it considers less harmful than smoking.
Industry concerns
The industry argues that affordable vaping products can help adults quit or reduce smoking, and says making legal products more expensive could work against that goal.
- Vaping duty
- £2.20 per 10ml of vaping liquid
- Duty coverage
- Applies whether or not the liquid contains nicotine
- Tobacco increase
- £2.20 per 100 cigarettes or 50g of tobacco, alongside the standard tobacco duty escalator
- Stamp deadline
- All vaping products sold in the UK must carry a valid duty stamp from April 1, 2027
- Existing stock
- Retailers and wholesalers have six months to sell stock before the new stamping requirements fully take effect
- Traveller allowance
- Up to 50ml of vape liquid may be brought into Great Britain for personal consumption without duty or tax
- Government objective
- Reduce vaping among children and non-smokers while maintaining an incentive for smokers to switch