Call 020 7794 5757 - Email info@numerallp.com

Countdown to Vaping Products Duty begins

There is now less than a year until the UK government introduces a Vaping Products Duty (VPD) and vaping duty stamps (VDS) on 1 October 2026.

10 Oct 2025

There is now less than a year until the UK government introduces a Vaping Products Duty (VPD) and vaping duty stamps (VDS) on 1 October 2026.

The VPD, a new excise duty, will apply to all vaping liquids (or e-liquids) sold or supplied in the UK at a flat rate of £2.20 per 10ml and VDS must be attached to individual vaping products.

From 1 April 2026, any business involved in the manufacture or importation of vaping products or storage of duty-suspended vaping products must apply for approval from HMRC. This will enable them to continue operating lawfully in the UK once the VPD and the VDS Scheme come into effect.

With just six months until approval registration opens, HMRC is urging all affected businesses to prepare now to avoid disruption as approval may take up to 45 working days.

What this means for businesses:

  • UK manufacturers of vaping products must apply for approval for both the VPD and the VDS Scheme.
  • Warehouse keepers will be able to apply for VDS Scheme approval directly.
  • Overseas manufacturers must appoint a UK representative to apply for the VDS Scheme on their behalf.
  • Importers will be required to pay the new duty. They must also register for the VPD and the VDS Scheme if they are acting as a UK representative for an overseas manufacturer.

Rachel Nixon, HMRC's Director of Indirect Tax, said: 'We are working closely with the vaping sector ahead of these changes. Businesses are encouraged to visit GOV.UK and search 'prepare for vaping duty' to access guidance and updates. Early preparation is essential to ensure a smooth transition and to avoid disruption to operations.'

Newsletter sign-up

Why not register to receive our Monthly Newswire?

Once a month we'll send you an email packed full of essential business news and handy tax tips to help save you money.

Sign-up today

Try a site search Tax return, dividends, pension, autumn statement...

Company details

020 7794 5757

Numera, 4th Floor Charles House, 108-110 Finchley Road, London NW3 5JJ

Numera is a trading name of Numera Partners LLP | Company Registration No. OC365787 | Place of Registration: England & Wales | Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales.

About us

Numera is a newly established forward-thinking firm of chartered accountants, with over 25 years in experience of audit, accountancy, taxation and business advisory services.

We work with clients in a large variety of industries and sectors; from sole traders to multi-million pound turnover organisations. We aim to create and maintain a close relationship with our clients. By being so involved, we are able to identify opportunities for our clients as well as possible risks that our clients may be faced with.

© 2025 Numera. All rights reserved. We use cookies on this website, you can find more information about cookies here.