UK Announces New Vaping Duty & Tax Stamps for 2026
Vaping products sold in UK convenience stores and other retail outlets will face stricter checks and higher prices starting in 2026, as part of a new HMRC crackdown on the industry. The government is introducing a new vaping duty and a mandatory tax stamp scheme to tighten control over the market.
From October 1, 2026, a new vaping duty will be implemented, charged at a flat rate of £2.20 per 10ml of vaping liquid. This will apply to all e-liquids sold in the UK. To ensure compliance, all vaping products sold in stores must carry a new vaping duty stamp, identifying them as legally saleable.
The system will be fully enforced from April 1, 2027, after which it will be an offense to sell any vaping products without a duty stamp unless they are in duty suspension. This offense will carry a large fine and, in the most serious cases, potential prison sentences. HMRC will also have the power to seize any legitimate stock found alongside unstamped goods.
The duty stamps will feature a digital element, such as a QR code, which must be scanned at set points in the supply chain to upload information. UK manufacturers and warehouse keepers must apply for HMRC approval to attach these stamps. Overseas manufacturers wishing to attach stamps during their production process must appoint a UK representative to apply for the Vaping Duty Stamps Scheme on their behalf.
This new tax and stamp system follows the UK’s ban on single-use disposable vapes, which took effect in June 2025. These measures are part of a broader government strategy to regulate the vaping market, reduce youth appeal, and address environmental concerns, as praised by climate activists like Less Waste Laura.
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