A new UK excise duty on vaping products has come into force today, 1 October 2026, bringing vaping liquids into the excise system for the first time.

The change applies in Wales and across the UK. Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid, equivalent to 22p per ml, and applies whether or not the liquid contains nicotine.

What changes from today?

Vaping liquids manufactured in, or imported into, the UK from 1 October are now subject to excise duty. The duty covers liquid in bottles, cartridges and pods, including nicotine-free vaping liquids and products that are intended to be mixed before use.

HMRC gives a simple example: a 2ml pod carries 44p of Vaping Products Duty, while a 10ml refill bottle carries £2.20. The amount of duty does not necessarily tell us exactly how much a retailer will change the shelf price.

New duty stamps will appear on vape packaging

A Vaping Duty Stamps Scheme starts at the same time. New duty-liable vaping products released for sale must carry a stamp on the outer retail packaging. Retailers can continue selling unstamped stock they already held before the new system started until 31 March 2027.

From 1 April 2027, vaping products outside duty-suspension arrangements must carry a duty stamp. Transitional stamps can be attached until the end of 2026; from 1 January 2027, only digital duty stamps can be attached.

A duty stamp is a tax and supply-chain compliance feature. It is not a health or safety mark, and an unstamped vape seen during the transition is not automatically evidence of illegal sale.

Tobacco duty rises today too

UK tobacco duty rates have increased from 1 October 2026. The new rates include a higher minimum excise tax on cigarettes and higher duty on hand-rolling tobacco, cigars, heated tobacco and other smoking tobacco.

For cigarettes, the duty is now the higher of 16.5% of the retail price plus £394.09 per 1,000 cigarettes, or a minimum excise tax of £518.75 per 1,000 cigarettes. Hand-rolling tobacco duty is now £574.30 per kilogram.

What this means in Wales

The new duties are UK-wide, so they apply to products sold in Wales. Price remains one of the established tobacco-control measures used to reduce smoking, and the new vaping duty creates a tax distinction between vaping products and tobacco while bringing vaping liquids into the excise system.

The changes sit alongside other tobacco, vaping and nicotine rules taking effect in Wales over the coming months. From 29 October 2026, new age-of-sale, proxy-purchase and promotional restrictions will apply to vaping and nicotine products. From 1 January 2027, tobacco cannot legally be sold to anyone born on or after 1 January 2009.

What people in Wales told us

Our 2026 Annual Adult Population Survey, conducted online by YouGov with 1,119 adults in Wales, gives useful context for these changes. It did not ask people whether they supported Vaping Products Duty itself, so these figures should not be read as a measure of support for today’s duty.

Three quarters (75%) support a levy on tobacco manufacturers to fund measures that help people quit and prevent young people from starting. 43% say governments are not doing enough to limit smoking, compared with 11% who say governments are doing too much.

Among current smokers, 53% want to stop. Among adults who vape, 39% say their main reason is to stop smoking, cut down or stay off tobacco. These findings give useful context when considering how tobacco and vaping products are treated through tax and regulation.

Looking ahead to the tobacco age-of-sale changes from 1 January 2027, 63% support progressively raising the tobacco age of sale for people born in 2009 or later.

Price and illegal supply are closely connected too. Our 2026 analysis of smoking and social housing in Wales found that 8% of adults living in social housing reported buying tobacco that may have been smuggled or untaxed in the previous 12 months, compared with 3% across Wales. Cheaper illicit tobacco can weaken the effect of price measures and make quitting harder.

Concerned about illegal tobacco or vapes?

If you see suspected illegal tobacco, illegal vapes, underage sales or suspicious products in Wales, you can report what you know anonymously through No Ifs. No Butts. You do not need to investigate a seller or prove that an offence has taken place.

Official sources

HMRC: New Vaping Products Duty comes into effect
HMRC: Vaping Products Duty rates
HMRC: handling wholesale or retail vaping products
HMRC: Tobacco Products Duty rates