ASH urges close monitoring as UK vape duty begins

Action on Smoking and Health has welcomed the aim of the UK’s new Vaping Products Duty, while warning that its real-world effects will need careful monitoring once the charge starts applying to products entering the market.

The charity’s 30 September statement focuses on a practical point for adult smokers and vapers: the duty does not mean every shelf price changes immediately. HMRC rules allow retailers to sell existing eligible unstamped stock until 31 March 2027, so any consumer price effect may appear gradually and unevenly rather than overnight.

What changes

HMRC’s current excise table lists Vaping Products Duty at £2.20 per 10ml, or £220 per litre, from 1 October 2026. It applies to vaping liquid whether or not it contains nicotine, provided the product falls within the duty definition. GOV.UK guidance also sets out the duty-stamp system, with transitional and digital stamp arrangements leading to a broader requirement for products outside duty suspension to carry a stamp by 1 April 2027.

ASH argues that the policy could reduce very cheap vapes that are easy for children to access, but says the duty should not make vaping too expensive for adult smokers who might otherwise switch from cigarettes. That balance matters because NHS guidance continues to describe vaping as less harmful than smoking for adults who smoke, while also making clear that children and non-smokers should not vape.

What remains uncertain

The main uncertainty is pass-through: manufacturers, importers, wholesalers and retailers may absorb or pass on the duty in different ways. ASH also cautions against assuming a simple outcome for illicit trade. Bringing vaping liquids into the excise system gives enforcement bodies additional tools, but whether those tools reduce illegal supply will depend on implementation and market behaviour.

For adult consumers, the immediate takeaway is to be cautious about bargain products and informal supply routes. Price alone will not prove whether a product is compliant, especially during the sell-through period, but the direction of travel is clear: duty stamps and excise controls are becoming part of the legal UK vaping market.