Electronic Cigarettes: Excise Duties
The question
To ask the Chancellor of the Exchequer, when HM Revenue and Customs plan to issue retailer-facing guidance on their requirements under the vaping products duty stamp scheme.
Answered by Dan Tomlinson
HMRC published retailer-facing guidance on 9 July 2026.
The guidance explains what is required of both retailers and wholesalers for Vaping Products Duty and the Vaping Duty Stamps scheme. Retailers can find this guidance by searching “Handling wholesale or retail vaping products in the UK” on GOV.UK.
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