Vaping Products Duty consultation
Read the full outcome
Detail of outcome
The government received 114 responses to the Vaping Products Duty consultation which ran from 6 March 2024 to 29 May 2024. The government has now analysed feedback and responded to the consultation outlining next steps. The government has published the response to this consultation and launched a subsequent technical consultation.
Original consultation
Consultation description
The government announced at Budget 2024 that it would introduce a new Vaping Products Duty from October 2026. This consultation sets out the proposals for how the duty will be designed and implemented. This duty will be accompanied by a one-off increase in tobacco duties.
In January 2024, the Department of Health & Social Care (DHSC) announced a range of restrictions it will introduce on vaping products, including on the supply and sale of disposable vapes. This consultation led by HM Treasury and HM Revenue and Customs builds on these measures, with proposals for how a vaping duty would further tackle the harms of vaping. The duty is intended to discourage young people and non-smokers from vaping, while maintaining the current financial incentive to choose vaping over smoking.
HMRC has also published independent research conducted on the vaping market.
HM Treasury and HM Revenue and Customs value the input of stakeholders and interested parties. We will consider your response to help shape our policy development and ensure the vaping products duty achieves its objectives.
Please respond to this consultation using the below Vaping Products Duty consultation response template. We cannot guarantee that responses will be considered if they are not received in this format. If you are unable to use this template due to any accessibility issues, please contact [email protected]
Documents
Updates to this page
Published 6 March 2024Last updated 30 October 2024 + show all updates
-
Added consultation outcome.
-
First published.