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Written question asked by James Wild (Conservative) on Wednesday, 8 July 2026, in the House of Commons. It was due for an answer on Monday, 13 July 2026. It was answered by Dan Tomlinson (Labour) on Thursday, 16 July 2026 on behalf of the Treasury.

Electronic Cigarettes: Excise Duties

Question

To ask the Chancellor of the Exchequer, what contingency measures HM Revenue and Customs has developed in the event that the digital duty stamp system for vaping products is not fully operational by 1 October 2026.

Answer

Vaping Products Duty and the Vaping Duty Stamp scheme will be fully operational on 1 October 2026. Recognising industry feedback that some businesses may struggle to implement all of the changes required on day one of the scheme, HMRC has recently decided to extend the "transitional stamp" arrangements of the scheme for an additional three months.

This means businesses who are not ready to use the full digital features of the scheme, can instead use a highly secure stamp without digital elements until the end of the year. This will support legitimate businesses to meet their legal requirements. The full digital scheme will be in operation for businesses who are ready to integrate with it.

Every new vaping product must be duty paid and must carry either a transitional stamp or a digitally enhanced stamp from 1 October.

Secondary information

Type
Written question
Reference
17022
Session
2026-27
Subjects
Excise duties Revenue and Customs Electronic cigarettes
Link
View this Written question on www.parliament.uk