The government will introduce a new tax on vaping products, Chancellor Jeremy Hunt said in the Budget.
At the moment, vaping products are subject to value added tax (VAT) – but unlike tobacco, do not also attract a separate levy.
The vaping products duty will start in October 2026. The government has launched a consultation, external.
According to the proposals, the amount of duty will depend on how much nicotine is in the vaping liquid:
