Draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026

Vicky Foxcroft Excerpts

Monday 27th April 2026 General Committees

[Dan Tomlinson]

I thank the Opposition spokesmen for their questions and continued scrutiny of this important new measure that the Government are introducing to support our vaping products duty.

I am satisfied that the timelines are appropriate: registration opened on 1 April, giving businesses six months to apply. As I mentioned, products imported to the UK before 1 October this year will have a longer period before they are subject to enforcement.

There is always a risk that increases in rates of taxation will change consumers’ behaviour.

[Vicky Foxcroft (Lewisham North) (Lab)]

I declare an interest: I have not smoked for more than a decade, and I vape. Does the Minister agree that we have to be careful that the language we use does not discourage people from changing from smoking to vaping? Vaping has been shown to be successful in getting many people to stop smoking. The health benefits are there. None of us wants young people to vape, but vaping is successful in getting long-term smokers to move off smoking.

[Dan Tomlinson]

My hon. Friend makes an important point. The emergence of vapes in recent years has provided people up and down the country with a route away from smoking. That is to be welcomed. At the same time, the chief medical officer is right to highlight the risks and health impacts associated with vaping, although they may be lower than the impact of smoking cigarettes.

[Vicky Foxcroft]

The Minister says they may be lower. I believe it is said that they are significantly lower.

[Dan Tomlinson]

I am not an expert on the differences in the health impacts, and I trust my hon. Friend’s expertise and experience in this space. However, the chief medical officer is clear that there are still health impacts, and he supports the changes we have made. It is worth highlighting that, although the vaping products duty will be introduced at the rate of £2.20 per 10 ml, we are increasing the duty on cigarettes so that the tax differential is maintained. I thank my hon. Friend for her interventions and the insight she has brought to today’s debate.

On enforcement, HMRC is in the process of recruiting more than 300 new compliance officers. As the shadow Exchequer Secretary mentioned, £10 million of additional funding will be made available for Border Force. We are confident that the cost of implementing this measure will be outweighed many times over by the benefits to the Exchequer of the additional revenue it brings in. Unlike the one-off set-up costs, that additional revenue is there for the long term,. The vaping products duty will bring in £565 million by 2030.

The shadow Exchequer Secretary is always right to mention the need for timely and up-to-date guidance, and I will press officials to make sure we get the guidance out as soon as we can if more clarity is required. When it comes to individual procurement decisions, I am aware of the case he mentioned. HMRC assures me that it followed robust and proper processes in that case, as it does in all procurement. The bids underwent thorough evaluation and assurance process, and we follow strict procurement rules when awarding contracts, ensuring value for money for taxpayers. As for the subject of HMRC enforcement action, we will make sure to enforce against the appropriate person or business in each relevant case.

Question put and agreed to.