Vaping Products Duty starts on 1 October: what UK readers need to know

Vaping Products Duty begins on 1 October 2026, at £2.20 for every 10ml of vaping liquid, whether it contains nicotine or not. HM Revenue & Customs confirmed the approaching start date in a reminder published on 1 September.

For adult readers, the immediate questions are what happens to prices and why packaging will change. The announcement fixes the duty rate. It does not set a new retail price for each bottle or pod: HMRC says passing the cost along the supply chain is a commercial decision. Read HMRC’s September announcement.

What is being taxed?

The duty applies to vaping liquid manufactured in, or imported into, the UK. It is a volume-based charge on the liquid, rather than a flat charge for owning a device. Liquid in bottles, cartridges and pods is covered; choosing a nicotine-free version does not remove the duty.

When comparing future prices, keep the liquid volume shown on the label and the final checkout price separate. A tax rate expressed per 10ml is not the same thing as a quotation for a finished product. Retail prices and other taxes should not be silently folded into a duty-only calculation.

The dates behind the new stamps

Duty stamps go on the outermost retail packaging. A digital stamp is still a physical label: it includes a scannable code intended to support authentication and tracking. Transitional stamps have physical security features without that digital element. HMRC’s stamp guidance explains the difference.

Date	What changes
1 October 2026	The duty and stamp scheme begin. New duty-liable stock needs stamps; stamped products can enter the market.
30 November 2026	Last day approved operators can buy transitional stamps.
31 December 2026	Last day transitional stamps can be attached.
1 January 2027	Only digital stamps can be newly attached.
31 March 2027	The transition for eligible older unstamped stock ends.
1 April 2027	All vaping products sold or supplied in UK retail packaging must carry a valid stamp.

Why some older stock may remain unstamped

HMRC allows stock produced or imported before 1 October 2026 to continue being sold during the transition through 31 March 2027. Consequently, an unstamped pack seen during that period does not, on its own, establish that a seller is breaking the new stamp rules.

That exception has conditions. HMRC tells businesses to retain evidence of the stock’s origin and dates, and to resolve unclear cases with suppliers. New stock cannot simply be described as old to avoid the scheme. Its retail and wholesale guidance sets out the checks.

Who needs business approval?

Businesses that only retail or distribute duty-paid products do not need approval under these schemes. Manufacturing, importing, storing liquid under duty suspension or attaching stamps can create additional obligations. Anyone combining those activities should check HMRC’s guidance for their actual role.

For readers, the useful distinction is between the duty’s start, the deadlines for applying stamps and the sell-through period for older stock. Those are separate milestones, so a single “everything changes on 1 October” headline misses part of the picture.