HMRC sets out 1 October start date for vaping duty
HMRC’s 1 September notice sets a £2.20 duty per 10 millilitres of vaping liquid, with or without nicotine.
Event / data period: 2026-09-01
Published: · Updated:
In its 1 September 2026 notice, HMRC set out a 1 October 2026 start date for Vaping Products Duty and the stamp scheme. The announced rate for liquids manufactured in or imported into the UK is £2.20 per 10 millilitres, whether or not they contain nicotine.
The notice’s transition timetable allows retailers and wholesalers to sell eligible existing unstamped stock until 31 March 2027. From 1 April 2027, packaging of products sold or supplied must carry a valid stamp. The source is a preparation notice issued before implementation.
Data
Fiscal measure reported by the source
HMRC’s 1 September notice sets a £2.20 duty per 10 millilitres of vaping liquid, with or without nicotine.
- Announced vaping duty rate from 1 October
- 2.2 GBP per 10 ml
- 2026-09-01 · Observed
Methodology
The amount, period and basis are reproduced as stated by the source; no additional calculation is made.
Updated:
Subjects and places
Subject proposals
- Government budgetSuggested
- Preserved editorial category/topic; broad candidate onlywww.gov.uk ↗
- Taxation policySuggested
- Subject suggested from the title or summary: vaping dutywww.gov.uk ↗
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- United Kingdom · Place role: Coverage · Place type: Country or area · Location precision: RegionalEvidence
- Explicit preserved editorial country/region; no city or national centroid inferredwww.gov.uk ↗