Written Question·Treasury·UIN 17023

Electronic Cigarettes: Excise Duties

Tabled: 8 July 2026
Answered: 16 July 2026

Question

James Wild

ConservativeNorth West Norfolk

To ask the Chancellor of the Exchequer, when HM Revenue and Customs plan to issue retailer-facing guidance on their requirements under the vaping products duty stamp scheme.

Answer

Dan Tomlinson
HMRC published retailer-facing guidance on 9 July 2026. The guidance explains what is required of both retailers and wholesalers for Vaping Products Duty and the Vaping Duty Stamps scheme. Retailers can find this guidance by searching “Handling wholesale ...

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