Written questions

Electronic Cigarettes: Excise Duties

Commons · Question 17022 · Tabled 8 Jul 2026 · Treasury · Official record

Answered 16 Jul 2026

Question

Asked by James Wild

To ask the Chancellor of the Exchequer, what contingency measures HM Revenue and Customs has developed in the event that the digital duty stamp system for vaping products is not fully operational by 1 October 2026.

Answer

Answered by Dan Tomlinson, 16 Jul 2026

Vaping Products Duty and the Vaping Duty Stamp scheme will be fully operational on 1 October 2026. Recognising industry feedback that some businesses may struggle to implement all of the changes required on day one of the scheme, HMRC has recently decided...