Due 28 OctAUQuarterly BAS Due (July–September) NewUSForm 1099-NEC & Contractor Payment Reporting Check See deadlines ›
Due 31 OctPaper Self Assessment Return Deadline NewSole Trader Allowable Expenses & Simplified Expenses Check See deadlines ›
Due 2 NovForm 941 Quarterly Payroll Tax Return Due (Q3) NewForm 1099-NEC & Contractor Payment Reporting Check See deadlines ›
Due 31 OctEU One Stop Shop (OSS) VAT Return — July to September NewEU Product Liability Directive Readiness Check See deadlines ›
Due 28 OctQuarterly BAS Due (July–September) NewAutomated Decision-Making Privacy Check (Australia) See deadlines ›

Tax United Kingdom For businesses

Vaping Products Duty Compliance Check

Check whether your business needs to register with HMRC for the new Vaping Products Duty and Vaping Duty Stamps Scheme ahead of the 1 October 2026 start date.

Start free check 10 questions · 6 minutes · No signup
Trending now

Did you know? The numbers behind this check.

  • £2.20 per 10ml, all nicotine strengthsDuty rate
  • 1 October 2026Duty starts
  • Since 1 April 2026Applications open
  • Penalties, seizure, prosecutionNon-compliance risk

Why this matters.

From 1 October 2026, a new excise duty — Vaping Products Duty (VPD) — applies to all vaping liquid sold or supplied in the UK, at a flat rate of £2.20 per 10ml regardless of nicotine strength, including nicotine-free liquids. Any business that manufactures, imports, or holds duty-suspended vaping products in the UK must apply to HMRC for approval before they can lawfully continue trading. Applications opened on 1 April 2026, and HMRC has urged businesses to apply well ahead of the go-live date — it recommends allowing at least 45 working days for approval to be processed. Retail packaging must also carry a Vaping Duty Stamp from 1 October 2026, with a transitional window for stock purchased before stamps become mandatory running to 31 March 2027.

Non-compliance carries real teeth: HMRC has confirmed that trading without the required approval after 1 October 2026 can lead to civil penalties, seizure of stock, and criminal prosecution, including prison sentences in serious cases. The duty affects a wider range of businesses than manufacturers alone — importers, wholesalers who hold stock in duty suspension, and retailers who need to understand the new duty-paid supply chain and stamp requirements. With registrations already open and the deadline approaching, businesses in the vaping supply chain should confirm their obligations now rather than risk being unable to trade from October.

Have these to hand.

  • Whether your business manufactures, imports, wholesales, or retails vaping liquids or devices in the UK
  • Details of your supply chain (who manufactures, imports, and stores your stock)
  • Records of your product ranges, including nicotine content and liquid volumes
  • Your current registration/approval status with HMRC for Vaping Products Duty, if applicable

What you’ll get.

  • 1A score out of 100Where you stand today, at a glance.
  • 2Findings ranked by riskWhat could cost you, highest risk first.
  • 3A plan with timeframesWhat to fix first and by when.

This check reviews your business’s readiness for Vaping Products Duty ahead of its 1 October 2026 start date — covering HMRC approval, duty stamps, pricing, and supply chain record-keeping.

More in Tax. Checks people run next.

General guidance only, not legal advice. Consult a qualified solicitor or adviser in your jurisdiction for specific issues.