Check if you're impacted by Vaping Products Duty and the Vaping Duty Stamps Scheme.
HMRC has introduced a new excise duty on all vaping liquids, including those made at home, which applies to manufacturers, importers, warehousekeepers, and wholesalers or retailers of vaping products. From 1 April 2027, all vaping products outside of duty suspension must feature a vaping duty stamp. Businesses affected by these requirements must apply to HMRC for the necessary approvals before carrying out relevant activities.
Source: https://www.gov.uk/guidance/check-if-youre-impacted-by-vaping-products-duty-and-the-vaping-duty-stamps-scheme. Summarised automatically from the official source — general information, not advice.