The Vaping Products Duty came into force on 1st October, bringing vapes into the customs and excise regime for the first time.
The charge is £2.20 for every 10ml of vaping liquid, regardless of whether it contains nicotine. The new rules also introduced duty stamps, with products made in or brought into the UK now required to carry one.
Retailers and wholesalers selling duty-paid goods do not need specific approval, while existing unstamped stock can continue to be sold during a six-month transitional period. From April 2027, all vaping products supplied or sold in the UK must have compliant packaging bearing a valid duty stamp, with penalties possible for businesses that fail to meet the requirements.
The government said the duty is in line with its commitment to reducing the affordability and appeal of vaping products, particularly among young people and non-smokers, while maintaining the financial incentive for smokers to switch to less harmful alternatives.
The campaigning charity, Action on Smoking and Health (ASH), commented that the new duty had the potential to address extremely cheap vapes that can be attractive and accessible to children, but warned that it would be important to ensure vaping remained an affordable alternative to smoking, particularly for people on low incomes.
Hazel Cheeseman, Chief Executive of ASH, said: “The aim of this tax is sensible: vapes should not be available at pocket-money prices that make them easily accessible to children. But there is a careful balance to strike. Vaping needs to remain significantly cheaper than smoking so that price doesn’t become a barrier for smokers who want to quit.
“We shouldn’t expect prices to change overnight. Existing stock can remain on shelves without a duty stamp until April and we don’t yet know how much of the tax manufacturers and retailers will pass on, or how quickly.”
Vape manufacturer weighs in on flavours debate
Meanwhile the government’s consultation on introducing restrictions on the packaging and flavour descriptions of vapes recently ended. This is part of measures in the Tobacco and Vapes Act which was passed in April. These proposals address the evidence that the display of vaping and nicotine products has been one of the main reasons behind the increase in vaping among young people in recent years.
The vape manufacturer ELFBAR commissioned a survey from polling company Opinium which found that 60% of current smokers and daily vapers believe there should be no restrictions on sensory or concept descriptors, such as ice, or that restrictions should apply only where there is a clear indication that a name or flavour appeals to children, rather than a blanket ban.
When daily vapers were asked what they would do if the consultation’s proposals were applied to flavours they currently use – restricting the use of multi-word flavour names, flavour categories beyond fruit, tobacco, menthol and mint, and sensory or concept descriptors, including ice – 38% said they would switch to an available flavour.
A similar survey by public health charity ASH published in July, found that 52% of current vapers, when asked what impact a flavour ban that limited flavours to tobacco menthol and mint would have, didn’t believe it would change their vaping behaviour. Meanwhile, 37% anticipated it would drive a reduction in vaping behaviour, but 15% believed it would drive an increase in their smoking.
A 2025 YouGov poll of adults for ASH found that 78% of adults supported banning the names of sweets, cartoons and bright colours on vape packaging and 77% of adults supported restrictions on vape advertising and promotion at point of sale.
Supporting schools to tackle vaping
We have been supporting schools who have been at the frontline of the challenge of vaping by young people by supplying an advanced vape sensor. The total proportion of young people aged 16 to 24 years who were daily or occasional vapers in 2022 increased to 15.5% compared with 11.1% in 2021 according to the Office of National Statistics.
Our customers, such as Baxter College in Kidderminster and St Joseph’s Roman Catholic High School in Bolton, have found that the Halo Smart Sensor, is successful at reducing vaping as well as the anti-social behaviour that can be associated with it. The sensor can be placed discreetly in school toilets and provides real-time notifications for school staff to act on when vaping is detected.
Please get in touch if vaping is a challenge, and you need to tackle it within your school or college, and we will explain the benefits of the Halo Smart Sensor.