In January 2024, the Department of Health & Social Care (DHSC) announced a range of restrictions it will introduce on vaping products, including on the supply and sale of disposable vapes. This consultation led by HM Treasury and HM Revenue & Customs (HMRC) builds on these measures, with proposals for how a vaping duty would further tackle the harms of vaping.
The new duty is designed to make vaping less accessible to young people and other non-smokers, while also raising revenue for funding vital public services. Recognising that vaping has a role in helping smokers give up tobacco, the government will also introduce a one-off increase in tobacco duty alongside Vaping Products Duty to maintain the current financial incentive to choose vaping over smoking.
This consultation sets out the government’s objectives and proposals for the new duty, including its design and implementation.
The consultation document and response template can be found on GOV.UK here: https://www.gov.uk/government/consultations/vaping-products-duty-consultation
The consultation is open for 12 weeks, until 29th May 2024, and you should send the completed consultation response template to vapingproductsduty@hmrc.gov.uk
Your response will be considered to help shape policy development, following which the government intends to bring forward legislation to implement the final policy design.
HMRC has also published independent research conducted on the vaping market which is available here: https://www.gov.uk/government/publications/understanding-the-vaping-market
HMRC intend to organise a number of roundtable meetings, depending on demand. Please let us know if you would be interested in attending or if you have any other questions by contacting vapingproductsduty@hmrc.gov.uk
