Legislation – Finance Act 2026

“Vaping products duty

Obligation not to produce vaping products unless approved or registered (in regulations under section 45 of TCTA 2018).

Vaping products duty

Obligation to produce vaping products only on approved or registered premises (in regulations under section 45 of TCTA 2018).

Vaping products duty

Obligation to be approved under section 122 of FA 2026 (approved stamp holders).”

(3)

In paragraph 2 of Schedule 24 to FA 2021 (penalties for failure to make returns etc), in the table after item 4 and in the first, second and fifth columns insert—

“5

Vaping products duty

Vaping products duty return under regulations under section 45 of TCTA 2018.”

(4)

In paragraph 1 of Schedule 25 to FA 2021 (penalties for deliberately withholding information), in the table after item 4 insert—

“5

Vaping products duty

Vaping products duty return under regulations under section 45 of TCTA 2018.”

(5)

In paragraph 1 of Schedule 26 to FA 2021 (penalties for failure to pay tax), in the table at the end insert—

“Vaping products duty

1

Amount of vaping products duty payable under Part 4 of FA 2026 (except an amount within item 2 or 3)

The date determined by or under regulations under section 45 of TCTA 2018 as the date by which the amount must be paid

2

Amount of vaping products duty shown in an assessment made by HMRC in default of a return

The date by which the amount would have been required to be paid if it had been shown in the return in question

3

Amount of vaping products duty shown in an amendment or correction of a return

The date falling 30 days after the date on which the amendment or correction is made”

“Vaping products duty
1	Amount of vaping products duty payable under Part 4 of FA 2026 (except an amount within item 2 or 3)	The date determined by or under regulations under section 45 of TCTA 2018 as the date by which the amount must be paid
2	Amount of vaping products duty shown in an assessment made by HMRC in default of a return	The date by which the amount would have been required to be paid if it had been shown in the return in question
3	Amount of vaping products duty shown in an amendment or correction of a return	The date falling 30 days after the date on which the amendment or correction is made”

Reviews and appeals

2

FA 1994 is amended as follows—

(a)

in section 13A(2), after paragraph (gc) insert—

“(gd)

any decision by HMRC that a person is liable to a penalty, or as the amount of the person’s liability, under—

(i)

section 125 of FA 2026;

(ii)

section 126(1) of FA 2026;”;

(b)

in section 16(9), after paragraph (b) insert—

“(ba)

paragraph 5B;”

(c)

in section 16A(2), after paragraph (g) insert—

“(h)

approved under section 122 of FA 2026 (approved stamp holders);”;

(d)

in Schedule 5 (decisions subject to review and appeal), after paragraph 5A insert—

“Part 4 of FA 2026 (vaping products duty)

5B

Any decision as to whether or not any person is to be, or continues to be, approved under section 122 of FA 2026.”.

Other amendments

3

CEMA 1979 is amended as follows—

(a)

in section 1(1), in the definition of “the Customs and Excise Act 1979” after “(alcohol duty)” insert “and Part 4 of FA 2026 (vaping products duty)”;

(b)

in section 1(3) at end insert—

“Part 4 of FA 2026 (vaping products duty)

“vaping products””;

(c)

in section 112 (powers of entry upon premises, etc. of revenue traders)—

(i)

in subsection (3) after “alcoholic products” insert “or vaping products,”;

(ii)

in subsection (5) after “tobacco products” insert “or vaping products”;

(d)

in section 113(6) (power to search for concealed pipes, etc) after “alcoholic products” insert “or vaping products”;

(e)

in section 160(2A) (power to take samples) after “alcoholic products” insert “or vaping products”;

(f)

in section 161A(3) (power to search premises: search warrant) after “manufacture of spirits” insert “or vaping products”;

(g)

in section 163A(2) (power to search articles) after “alcoholic products,” insert “vaping products,”.

4

In section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 after subsection (1)(a) insert—

“(ab)

that chargeable in respect of vaping products;”.

5

In paragraph 11 of Schedule 5 to the Consumer Rights Act 2015, in the table, after the last entry insert—

A local weights and measures authority in Great Britain or a district council in Northern Ireland

Section 136 of the Finance Act 2026 (vaping products duty)

6

In paragraph 2(1) of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: indirect taxes), after “duties on spirits, beer, wine, made-wine and cider” insert—

“vaping products duty”

7

In section 49 of TCTA 2018 in the definition of “excise duty”—

(a)

omit the “or” after paragraph (b), and

(b)

after paragraph (c), insert—“or

(d)

Part 4 of the Finance Act 2026 (vaping products duty)”.

“Vaping products duty	Obligation not to produce vaping products unless approved or registered (in regulations under section 45 of TCTA 2018).
Vaping products duty	Obligation to produce vaping products only on approved or registered premises (in regulations under section 45 of TCTA 2018).
Vaping products duty	Obligation to be approved under section 122 of FA 2026 (approved stamp holders).”