Vaping Products Duty (VPD) is a new UK-wide excise duty on vaping products, specifically the liquid consumed by the act of vaping. The duty, announced at Spring Budget 2024, will raise revenue to fund vital public services and will come into effect on 1 October 2026.
Vaping products that fall within scope will become chargeable for excise duty at the point of their manufacture in, or importation into, the UK.
UK manufacturers who are liable for the duty will have to register with HM Revenue and Customs (HMRC), report information regarding the goods they have produced, and pay their liability via monthly returns. For imports, excise duty will be payable when vaping products are imported into the UK unless the products are placed into an excise duty suspension arrangement. For more information, please see the Vaping Products Duty consultation response.
HMRC would like to engage with businesses who will be directly impacted by VPD to ensure that relevant information is communicated to you. By completing this survey, you will be added to the VPD mailing list to receive updates related to the duty. This survey will run from 19 March 2025 to 14 May 2025.
HMRC plan to use the contact details you provide to share important communications as they become available.