Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC's policy paper on making tax digital, updated on 19 December 2022, if she will make an assessment of the potential merits of introducing a digital tax system for managing duty on vaping.

The government is committed to modernising tax administration to enhance efficiency and compliance.

HMRC operates on a ‘digital by default’ basis and will look to mandate digital channels by which all businesses within the scope of the Vaping Products Duty (VPD) must register, report and pay online, with exceptions only for those who are digitally excluded by virtue of protected characteristics. This was set out in VPD consultation response document: https://assets.publishing.service.gov.uk/media/672263b43ce5634f5f6ef582/Vaping_Products_Duty_consultation_response.pdf