Business Rates: Electronic Cigarettes
The question
To ask the Chancellor of the Exchequer, with reference to the written statement of 23 July 2026, HLWS301, on Business Rates Relief for Pubs, Clubs and Live Music Venues, whether the plans for higher business rates on vaping stores will apply to all retail premises that sell vapes or will be licensed under the new retail vaping regime; and what is the definition of a vaping store used by her Department.
Answered by Ministry of Housing, Communities and Local Government
This Government is determined to revive our high streets and ensure they are vibrant places to visit. However, there are properties on our high streets that benefit from reduced business rates, but do not have a positive impact on the community, such as vape shops.
The Government is looking at how to tackle these harms and further detail will be set out at the Budget, following careful consideration of the impact of different policy options on different types of businesses.
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