- At Spring Budget 2024, the previous government announced that it would introduce a new duty on vaping products, following which it ran a consultation on the policy design and technical details.
- There would 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 would result in vapes and e-cigarettes remaining a cheaper alternative to tobacco products.
- Timing: it was proposed that the new duty on vaping products would be introduced from 1 October 2026 and registrations open from 1 April 2026. It is not yet clear how the current government intends to take this forward.
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