On March 6, 2024, the UK government announced at Budget 2024 that it would impose a new Vaping Products Duty beginning in October 2026. This consultation provides proposals for how the obligation would be designed and implemented. This levy will be accompanied by a one-time rise in tobacco duty.
The consultation incorporates restrictions released by the Department of Health and Social Care in January 2024, including regulations governing the supply and sale of disposable vapes. The goal is to deter nonsmokers and young people from vaping while encouraging smokers to transition to a less dangerous alternative, such as vaping, rather than traditional smoking.