UK to Implement Duty Stamps on Vapes... But Not Track and Trace

Following the UK’s decision to introduce a new excise duty on vaping products in 2026, the government has announced it will be implementing tax stamps on vapes, to accompany this new duty. At the same time, it has advised that a track and trace system will not be introduced on vapes, even though such a system is applied to traditional tobacco products in the UK.

The decision to go with duty stamps – and to not go with track and trace – was based on a consultation conducted by HM Treasury and HM Revenue & Customs (HMRC), in the first half of 2024, seeking stakeholder views on proposals for designing and implementing the duty.

‘No’ to track and trace

Regarding track and trace, no consensus was obtained from the consultation on whether such a system should be introduced for vaping products, although slightly more respondents were against implementing it.

One of the arguments against the system pointed to the high financial and administrative impact it would have on smaller businesses.