Fed urges members to prepare for Vape Duty

The Federation of Independent Retailers (the Fed) is helping retailers prepare for the introduction of the Vape Duty. The levy was announced by the Chancellor and the Fed expressed concern about its implementation in our response to the last Budget.

However, the measure is set for 1st October, and the Fed is helping members prepare. Whilst the following is not comprehensive advice, some points to be aware of include:

• Implementation: Thursday 1st October 2026, £2.20 per 10 ml
• Scope: applies to anything with fluid, including bottled fluid, Shortfills, 10ml e-liquids and nicotine shots and includes fluids with no nicotine.
• Responsibility: Shops will need to ensure they pay products with HMRC stamp – similar to that on alcohol and cigarette products. Most regulatory focus will be at the wholesale level and manufacturers will need to pay and provide the HMRC stamp.
• Time-frame: retailers will have until 1st April 2027 to sell old duty which is not stamped.
• Action now: members will wish to consider their plans for stockpiling fluid in the run up to they key dates in October 2026 and April 2027 so they do not have unstamped fluid they can’t sell after April 2027.
• The Fed’s work for members: The Fed has urged the Government to help small independent businesses like our members prepare and is grateful for the 6-month implementation period. However, we urge members with any questions to get in touch at douglas.oliver@nfrn.org.uk