Finance (No. 2) Bill (Fifth sitting)

Debate between Lucy Rigby and Martin Wrigley

Committee stage
Tuesday 3rd February 2026 Public Bill Committees

[Lucy Rigby]

It is good to hear that the shadow Exchequer Secretary will not oppose the clauses. He is right about the policy impetus behind what we are doing. For the first time in the UK, more people vape than smoke. The chief medical officer has been clear that vaping is not risk-free, and those who do not smoke should not vape.

[Martin Wrigley (Newton Abbot) (LD)]

Vaping is a difficult issue, particularly when it comes to recycling. I understand that vape shops are expected to take them back, but local authorities have real problems with the disposal of used vape canister things—I do not know what they are called—with batteries in them. Will the Minister consider helping local authorities with vape recycling, and providing funds to give them more facilities and a way to dispose of them?

[Lucy Rigby]

I am grateful for the hon. Member’s intervention, which I will come to in a second.

On the shadow Exchequer Secretary’s central point about the definition of vaping and the inclusion of nicotine-free liquids, the definition is deliberately broad to reflect how the market operates and to support what we hope will be effective enforcement. Most liquids used in vapes contain nicotine and either glycerine or glycol. The clause therefore focuses on those ingredients and on whether the liquid is intended to be vaped. Bringing into scope liquids that need to be mixed before use closes a potential loophole in a manner that I am sure we all want, because products could otherwise be sold in separate components to avoid their duty. Nicotine-free liquids are included because it would be easy to misdescribe or mislabel liquids and, in doing so, evade the duty.

The approach that we are taking will give Border Force and HMRC clear rules to work with, enabling quick decisions at the border. That is in line with how other excise regimes define products to minimise avoidance.

As to the cost of implementation, the cost of the duty stamps contract was considered in the shadow Exchequer Secretary’s beloved TIINs, but the industry will pay for it through the stamps.

Finally, the hon. Member for Newton Abbot raised a fair point about recycling. We are considering the impact of recycling and existing Government contracts, so this will be considered in the round.

Question put and agreed to.

Clause 112 accordingly ordered to stand part of the Bill.

Clauses 113 to 116 ordered to stand part of the Bill.

Clause 117

Stamping of vaping products

Question put, That the clause stand part of the Bill.