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    Consultation on vape tax opens

    Photo: iStock

    The government has opened a public consultation seeking views on the proposals for the design and implementation of a new UK-wide Vaping Products Duty.

    In his budget speech on Wednesday, Chancellor Jeremy Hunt has confirmed the introduction of an excise duty on liquids used in vaping products from October 2026.

    The consultation will run for 12 weeks, and closes on 29 May.

    The rates being proposed will be £1.00 per 10ml for nicotine free liquids, £2.00 per 10ml on liquids that contain 0.1-10.9 mg of nicotine per ml, and £3.00 per 10ml on liquids that contain 11mg of nicotine or more per ml.

    It is proposed that the duty will be chargeable at the point of their manufacture in, or importation into, the UK.

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