UK vaping duty begins October 1 at £2.20 per 10ml

The UK’s Vaping Products Duty is scheduled to take effect on October 1, imposing a charge of £2.20 for every 10ml of vaping liquid, whether or not it contains nicotine. The government says the measure is intended to make vaping less affordable and appealing, particularly to young people, while the actual effect on prices and consumer behavior remains uncertain. The duty applies to vaping products produced in or imported into the UK. Manufacturers, importers and approved warehouse keepers are responsible for paying it, but whether and when costs are passed on to retailers and consumers is a commercial decision. Existing stock produced or imported before October 1 can continue to be sold during a six-month transition period, through March 31, 2027. From April 1, 2027, products outside duty suspension must carry a vaping duty stamp, part of a traceability scheme administered by HMRC. As a result, prices may not rise everywhere immediately. The pace and scale of any increase will depend in part on how quickly retailers’ existing stock runs out and whether businesses absorb some of the charge.