Key facts:

  • Consultation closing date: May 29, 2024
  • Via template form or written comments
  • Responses to be emailed to This email address is being protected from spambots. You need JavaScript enabled to view it.
  • Your responses are vital, whether or not you are a nicotine consumer
  • Make your case clearly and firmly but please remember to be polite and constructive

Proposals for a tax on vaping were announced during Jeremy Hunt’s budget on 6 March this year. It was announced in the budget policy paper that “the government is introducing a new duty on vaping and increasing tobacco duty from October 2026, raising revenue to support public services like the NHS.” It is expected to raise up to £445 million in revenue per year.

The proposed level of tax is summarised below with an accompanying illustration of how it will affect products (VAT at 20% will be applied to all duty rates). The NNA has set up a website to campaign against the proposals which you can access here. You can also read the NNA’s statement following announcement of the tax here for suggested points to make.

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The public consultation document released alongside the budget announcement states that users of stronger liquids (≥11mg/ml) will face a 143% price increase. Weaker liquids (<11mg/ml) will go up by 98%, and nicotine-free liquids by 48%.

It is vital that as many consumers and supporters of vaping as a harm reduction tool make their view known by responding to the government’s public consultation by the closing date of 29 May.


The consultation document can be accessed at this government web page. It also contains a link to the Vaping Products Duty Consultation response form which you can download in order to respond.

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The guidance for respondents also states that “You are not limited to only answering the questions asked and we will also consider written submissions provided to the consultation.” This suggests that you may send your thoughts on the tax directly to the email provided at This email address is being protected from spambots. You need JavaScript enabled to view it..

If choosing the template form, it is designed so you are able to type your responses directly onto the file, then save or print off for submission.

The consultation comprises 59 questions which you can view on page 40 of the consultation document here. You do not have to answer all of the questions.

Firstly, the document asks if you are an individual or a business and for your name and address (an email will suffice). It then asks for a declaration which you should answer.

Question 4: Do you have any direct or indirect links to, or receive funding from, the tobacco industry?

Most of the other questions apply to vaping businesses rather than consumers, but we highlight below highly relevant questions that consumers should definitely consider responding to.

Question 6: Do you agree that the rates and structure will encourage manufacturers to reduce the nicotine content of their products?

Question 7: What do you think the likely impact the rate structure will have on consumers’ vaping behaviour?

Question 8: Should production of vaping products by individuals for their own use be within scope of the duty?

Question 58: Do you believe the introduction of the new duty would lead to consumers switching to alternative nicotine containing products?

Question 59: Unless already covered in your responses to other questions within this document, is there anything else you would like us to note about the impact of the duty?

You will notice that none of the questions ask if the proposed level of duty is proportionate. It is the NNA’s view that the duty rates, as currently set, are draconian and unwarranted. The UK would, overnight, be responsible for the second most expensive and punishing tax on vaping in Europe. This will significantly deter people who smoke from switching to vaping and will certainly result in many new vapers returning to smoking.

It will also further entrench the incorrect belief amongst a majority of the public that vaping is at least or more dangerous than smoking and, effectively, expose the government’s commitment to public health as just hollow words.

Do visit our campaign website at where you can submit a personal testimonial to us on the proposals and for guidance on how to contact your MP.

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