UK Vaping Products Duty
What do retailers & wholesalers need to know & when?
What’s in Scope?
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”.
The Duty Rate
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.
Stamps: What to Look for on Packs
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.
Sell Through and Old Stock
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.)
Next Steps
Clear Stock
Plan to clear any unstamped stock acquired after 1 Oct 2026, and to sell down pre-Oct stock by 31 Mar 2027.
Training & Stock Rotation
Train staff to look for the stamp and rotate any non-stamped stock to ensure sell through by 31 Mar 2027
FAQs
Do zero nic liquids get taxed?
Yes. The duty applies to all liquids intended for vaping, with or without nicotine.
Can I sell unstamped stock after October 2026?
You can sell pre-1 Oct 2026 stock until 31 Mar 2027. From 1 Apr 2027, everything on shelf must carry a stamp.
Key dates
April 2026
Registration Opens
Manufacturers & importers apply for approval.
1 October 2026
Duty Takes Effect & Stamps Introduced
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
Grace Period Ends & Full Enforcement
End of grace period. All vaping products outside duty suspension in the UK must carry a duty stamp.
