A new excise duty on vaping liquids comes into force on 1 October, charged at £2.20 per 10ml and paid by manufacturers, importers and warehousekeepers approved by HM Revenue and Customs (HMRC).
Vaping Products Duty applies to all vaping liquids manufactured in, or imported into, the UK from that date, whether or not they contain nicotine. Liquids held in duty suspension, such as an authorised customs or excise warehouse, are exempt until they leave it.
The government said the duty is intended to reduce the affordability and appeal of vaping, especially to young people and non-smokers.
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