A major regulatory change is on the horizon for the UK’s vaping industry—and businesses are being warned not to leave preparations too late.
HMRC is urging manufacturers, importers and others across the vaping supply chain to register now for the new Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme, ahead of their introduction later this year.
While the new duty does not take effect until 1 October 2026, the groundwork is already underway. From April, businesses have been able to apply for approval, and the information provided during registration will determine when duty becomes payable once the rules come into force.
In practical terms, this means early action is essential. Registration and approval can take time—potentially at least 45 working days if additional information is required—leaving a limited window for businesses that delay.
The new regime will apply across the supply chain, covering manufacturers, importers, warehousekeepers and others involved in handling vaping products. HMRC’s guidance sets out which products are in scope, key deadlines, and the responsibilities businesses must meet to remain compliant.
For many firms, the changes represent more than just an administrative step. Without the necessary approvals and duty stamps in place, businesses will not be able to trade legally once the rules take effect in October.
HMRC has brought together detailed guidance on GOV.UK to support businesses through the process, with a focus on helping firms avoid errors and prepare in a structured way.
Rachel Nixon, HMRC’s Director of Indirect Tax, emphasised the importance of acting early, noting that approval is a requirement for continued trading under the new system.
The message to the industry is clear: the deadline may still be months away, but the process has already begun. Businesses that start preparing now will be better placed to avoid disruption when the new duty regime comes into force.
