Valerie Chairs First Delegated Legislation Committee Vaping Duty Stamps

I chaired the First Delegated Legislation Committee on 27 April 2026, the draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026.

This Statutory Instrument sets out the administrative requirements that businesses must follow when using duty stamps. Duty stamps are highly secure labels with physical and digital features which verify that duty has been paid. It introduces a requirement for duty stamps to be affixed to vaping products at or before excise duty becomes payable. However, it specifically excludes goods imported or produced before 1 October 2026.

The Regulations provide the detailed regulatory framework required to give effect to the vaping products duty regime introduced by the Finance Act 2026. It introduces the concept of vaping product producers and UK representatives of overseas businesses for duty stamps purposes. It also ensures that decisions made in relation to UK representatives are subject to rights of review and appeal.

The legislation was passed retroactively came into force on 1 April 2026.