Businesses can check if they’re impacted by VPD and the VDS Scheme on GOV.UK.
Applying early helps avoid production delays and protects your ability to trade from 1 October 2026. If you are not approved by this date, you cannot lawfully produce vaping products in the UK. Businesses should apply as soon as possible if they expect to be affected.
When to apply
If after checking you need to apply for approval, we recommend applying as soon as possible to make sure you have the necessary approval before 1 October 2026. It can take at least 45 working days to process an application.
What you will need
Having this information ready before you apply will help avoid processing delays and requests for further information.
When applying for approval you must use a Government Gateway ID that is linked to a Unique Taxpayer Reference (UTR) number for either:
- Self-Assessment
- Corporation Tax
You also need to provide information to us including the:
- business name and address
- VAT or Corporation Tax number (if you have one)
- name of a responsible person
- premises plan
- business plan
- financial guarantee from a financial institution (if we ask you to)
- the number of vaping duty stamps you need within a 3-month period for each capacity that you’re applying for the stamps
If you’re not approved by 1 October 2026, you cannot lawfully produce vaping products in the UK, and if you do, you will be subject to civil and criminal sanctions, potentially leading to prison sentences.
This is a legal requirement linked to the introduction of Vaping Products Duty and the Vaping Duty Stamps Scheme, rather than a change in HMRC’s enforcement approach.
Further information can be found on Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information.
