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Written question asked by Vicky Foxcroft (Labour) on Thursday, 16 July 2026, in the House of Commons. It was due for an answer on Wednesday, 2 September 2026. It was answered by James Murray (Labour) on Tuesday, 8 September 2026 on behalf of the Treasury.

Electronic Cigarettes: Excise Duties

Question

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of ring-fencing revenue from the Vape Duty for smoking cessation support, including the Swap to Stop scheme and resourcing for Trading Standards enforcement.

Answer

The Government is committed to reducing smoking rates and tackling youth vaping. The introduction of Vaping Products Duty from 1 October 2026, alongside the one-off uplift in Tobacco Duty, will help to deter young people and non-smokers from taking up vaping, while maintaining a financial incentive for adult smokers to switch away from tobacco.

Decisions on the allocation of tax revenues are taken as part of the Government's wider fiscal framework, and revenues from individual taxes are not generally ring-fenced for specific spending programmes


The Government is, however, already investing significantly in tobacco cessation and enforcement activity. The Spending Review committed to investing at least £80 million per year for tobacco cessation programmes and enforcement to support delivery of the Tobacco and Vapes Act.

Secondary information

Type
Written question
Reference
19375
Session
2026-27
Subjects
Health services Excise duties Electronic cigarettes
Link
View this Written question on www.parliament.uk