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UK's Vaping Products Duty Consultation


Monday, 22 April 2024

On 6 March 2024, UK's Ministry of Finance and HM Revenue and Customs (HMRC) launched a consultation to gather views on the proposals for a new UK wide duty on vaping products. The Consultation will end on 29 May 2024. 

The main innovations of the Consultation when it comes to tobacco taxes include: 

- The approximate equivalence between vaping products and cigarettes, which is based on the number of 'puffs’ required to consume each product. This metric has been used so that comparisons between different products can be drawn and ensure that the duty burden remains considerably lower than for cigarettes.
- 100 puffs is considered equivalent to 1ml of e-liquid or 10 cigarettes. There will be variance across different products and brands, and for different individuals depending on users’ own consumption habits. Based on evidence from the National Institute on Drug Abuse, a typical smoker will take 10 puffs on a cigarette. 
- It is estimated that vaping products contain, on average, 100 cigarette puffs per 1ml. 

For more, download the Consultation below: 

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