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VPD applies to all substances intended for vaping, whether or not they contain nicotine. This includes liquids made from PG/VG/flavourings, including “home mixed”.
Flat rate: £2.20 per 10 ml of vaping liquid (that is 22p per ml) on every product in scope.
For Example: 2 ml pod = 44p duty; 10 ml bottle = £2.20 duty. VAT is charged as normal.
A vape duty stamp must be attached to the outermost retail packaging (box or bottle). It must seal the pack so it cannot be opened without damaging the pack or stamp.
Grace period: Unstamped stock that was manufactured or imported before 1 Oct 2026 may be sold without a stamp until 31 Mar 2027. From 1 Apr 2027 everything outside duty suspension must carry a stamp. (This is HMRC’s stated six-month grace period.)
Plan to clear any unstamped stock acquired after 1 Oct 2026, and to sell down pre-Oct stock by 31 Mar 2027.
Train staff to look for the stamp and rotate any non-stamped stock to ensure sell through by 31 Mar 2027
Yes. The duty applies to all liquids intended for vaping, with or without nicotine.
You can sell pre-1 Oct 2026 stock until 31 Mar 2027. From 1 Apr 2027, everything on shelf must carry a stamp.
April 2026
Manufacturers & importers apply for approval.
1 October 2026
Vaping products duty starts (£2.20 per 10ml). Duty must be paid and a vaping duty stamp affixed to each retail pack when products are put into retail packaging. VAT still applies.
1 April 2027
End of grace period. All vaping products outside duty suspension in the UK must carry a duty stamp.
