Vape tax: What it means for prices, consumers and retailers
Summary
A new tax on vaping products came into force across the UK on October 1, introducing the Vaping Products Duty (VPD) and the Vaping Duty Stamps Scheme. The VPD applies a flat excise rate of £2.20 per 10 millilitres of vaping liquid, regardless of nicotine content, on products made in or imported into the UK. Prices will rise gradually as existing unstamped stock is sold; retailers may sell pre-October stock until March 31, 2027, after which duty stamps are required. The UK Government estimates around 5.1 million vapers will be affected, with heavy users bearing the most cost, though manufacturers may absorb part of the duty.
Experts in tobacco control broadly support the measure, saying it keeps vaping cheaper than smoking while reducing youth appeal and giving HMRC, Border Force and Trading Standards stronger tools against illicit imports. Linda Bauld, the Scottish Government's chief social policy adviser, called it a proportionate measure that will help crack down on illegal trade.
However, some specialist retailers argue the tax is effectively a tax on the poor and will not stop underage vaping, since minors often buy from non-specialist shops. Mark Piggott of Scotvapes Highland said the levy will hit adults hardest during a cost-of-living crisis and may not be policed uniformly. Public health campaigners such as ASH Scotland, whose chief executive Sheila Duffy welcomed the move, argue higher prices have historically reduced tobacco use and could similarly discourage vaping among young people while boosting enforcement.
(Source:Google News)