Vaping Products Duty & Vaping Duty Stamps Scheme .

The government confirmed the introduction of Vaping Products Duty (VPD) in autumn 2024, and Vaping Duty Stamps (VDS) in spring 2025.

Vaping Products Duty is a new excise duty on vaping products. The duty applies to the vaping liquid (sometimes known as e-liquid).

All substances intended for vaping will be covered by Vaping Products Duty. This includes those made at home from ingredients such as:

• propylene glycol (PG)
• vegetable glycerine (VG)
• flavourings

Products will be liable for Vaping Products Duty whether the liquids contain nicotine or not.

Vaping Products Duty will be set at a single flat rate of £2.20 for a 10ml bottle on all vaping liquid, for example:

• a 2ml pod will be liable to 44 pence in duty — the calculation is 2 multiplied by 22 pence, totalling 44 pence
• a 10ml refill bottle will be liable to £2.20 in duty — the calculation is 10 multiplied by 22 pence, totalling £2.20

From 1 April 2026

• From 1 April 2026 if you make or intend to make vaping products in the UK, you must apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme. 
• You should apply at least 45 working days in advance to make sure you have the necessary approval before 1 October 2026. This is to allow HMRC to complete their checks, and in some instances, request further information if needed. Until this information is received, your application will be put on hold. To avoid delays, you should make sure your application is as complete as possible and submitted as early as you can.

From 1 October 2026, you must:

• pay Vaping Products Duty on vaping products
• attach a vaping duty stamp on all your retail packaging — in this instance, each individual vaping product
• continue paying VAT on vaping products

From 1 April 2027

From 1 April 2027 it will be an offence to sell vaping products without a vaping duty stamp unless they’re in duty suspension. This will carry a large fine and possible prison sentences in the most serious cases. HMRC will also be able to seize any legitimate stock found with the unstamped goods.

• Check whether you need HMRC approval: UK manufacturers of vaping products must apply for approval for both VPD and the VDS Scheme. Warehousekeepers may apply for VDS Scheme approval directly. Overseas manufacturers must appoint a UK representative to apply for the VDS Scheme on their behalf; importers will be liable for the new duty and must register if acting as a UK representative for an overseas manufacturer.

• Plan for duty stamps operations: Duty stamps must be applied before release for consumption and will combine physical security features with digital elements for traceability and authentication, with associated data recorded in the supplier’s system.

• Prepare for timelines and transitional arrangements: Applications open 1 April 2026; VPD and VDS Scheme start 1 October 2026; grace period ends 31 March 2027. This can take upwards of 45 working days in some instances.

Read the full official guidance from HMRC, which is regularly updated: Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme – GOV.UK