Indirect Taxes

Other changes 

Vaping products duty 

Last updated: 03/04/2024

  • At Spring Budget 2024, the government announced that it will introduce a new duty on vaping products. 
  • A consultation has been published on the policy design and technical details.
  • There will also be a one-off tobacco duty increase, alongside the implementation of the duty rate on vaping products, to recognise the role vapes and e-cigarettes play in supporting individuals quit smoking. This will result in vapes and e-cigarettes remaining a cheaper alternative to tobacco products.
  • Timing: the new duty on vaping products will be introduced from 1 October 2026 and registrations will open from 1 April 2026.

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