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HM Revenue and Customs reminded businesses on 1 September that the Vaping Products Duty and duty-stamp scheme would start on 1 October 2026. The excise applies to liquids made in or imported into the UK whether they contain nicotine or not.
Eligible existing unstamped stock may be sold through 31 March 2027. Products made or imported from 1 October need a stamp; all products outside duty suspension must carry one from 1 April 2027. HMRC expects annual receipts above £550 million by 2030–31.