Guernsey Proposes New Vape Liquid Tax, Potentially Doubling Refill Costs
Guernsey’s Policy & Resources (P&R) Committee is proposing a new duty on vaping liquid, a move that could nearly double the cost of refills for users. The proposed tax, set at £2.20 per 10ml of vaping liquid, is slated for introduction by October 2026, aligning with a similar vape duty being implemented in the UK.
This new tax follows the island’s already-agreed ban on disposable e-cigarettes, which will take effect at the end of January of next year. The proposal was developed after consultation with local retailers and industry representatives. The Health & Social Care Committee advised P&R to set the duty at a level that would not make vaping more expensive than traditional tobacco products, acknowledging vaping’s role as a smoking cessation tool. Consequently, there will be no matching increase in tobacco duty when the vape tax is introduced, as P&R believes a strong financial incentive to switch from smoking to vaping will remain.
The most recent Guernsey Wellbeing Survey found that about 11% of islanders regularly vape, a significant increase from 5.8% in 2018. While nicotine vaping is considered less harmful than smoking, the World Health Organisation has recently warned that e-cigarettes are fueling a new wave of nicotine addiction. Amendments to the law will be drafted early next year for States approval, and arrangements will be made with Customs to manage personal import allowances and prevent duty evasion.
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