- 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.
- In October 2024, the government issued a further technical consultation on additional compliance measures.
- Finance (No. 2) Bill 2024-26 includes legislation for the new vaping products duty (VPD).
- Timing: the government issued a summary of responses to the consultation, and a further, technical, consultation on 30 October 2024, announcing that the duty will take effect from 1 October 2026. The government issued its response to the technical consultation on 28 April 2025. VPD will come into effect on 1 October 2026.
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