ASH Scotland welcomes HMRC’s new duty that can reduce affordability of addictive health harming vaping products for young people

Health charity ASH Scotland is welcoming the implementation of a new excise duty on vaping products which starts today (1 October 2026).

Unlike tobacco products, vaping products have not been subject to duty in the UK until now. The new excise duty of £2.20 per 10ml on all vaping liquids manufactured in or imported into the UK could increase the price of vapes and help reduce their affordability and appeal to young people.

The duty will apply to vape products whether they contain nicotine or not, at a flat rate to simplify reporting and compliance for both businesses and HM Revenue and Customs (HMRC).

The addition of duty stamps to assist authentication and help improve traceability will add a layer of support against illicit trade of vaping products, which bypasses regulation.

Sheila Duffy, Chief Executive of ASH Scotland, said: “We welcome the new duty on vaping products as a significant step in tackling the illicit trade of these addictive, health harming products, as it ensures that HMRC, Border Force and trading standards enforcement is strengthened across the UK.

“We hope the added cost will help motivate people to quit nicotine and will influence young people to think twice about spending money on products that harm people and the environment.”

HMRC’s ‘Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme’ guidance for businesses is available online.