What vape manufacturers must file and pay each month under Vaping Products Duty

HMRC published its guidance on the Vaping Products Duty online return on Sunday, a month after the £2.20 per 10ml duty began. Approved vaping products manufacturers must send the return by the 7th day of every month and pay by the 15th.

The return covers all activity in the previous calendar month, so October's falls due by 7 November. A return is needed even if there is nothing to declare.

What goes on the return

The first return asks for the total millilitres of finished products released for consumption, the millilitres of liquid received or moved under duty suspension, and the name, role and email address of the person completing it.

Later returns add any liquid spoiled in an earlier period and any amount under- or over-declared before. If the under- or over-declared total comes to more than £1,000, a reason must be given.

Products count as finished if they are in final retail packaging or carry a duty stamp, are released for consumption and are for use in the UK. Duty suspension lets a business hold off paying while products sit in an approved place such as an excise warehouse. The duty then falls due when they leave for sale or supply in the UK.

Paper returns are available only on request, for someone with a religious objection or who cannot use computers because of age, disability or lack of internet access. HMRC can charge a penalty for a late return, an inaccurate one or a late payment, and late payment also brings interest.

Getting the payment in on time

Payments must have cleared by the 15th. The options are:

• Direct Debit, which from 1 November 2026 has to be set up through the Manage your Vaping Products Duty service at least 4 working days before the due date, and cannot be used for £20m or more
• paying through online banking
• debit or corporate credit card, with a non-refundable fee on corporate cards and no personal credit cards
• CHAPS or Faster Payments, or Bacs with 3 working days allowed
• cheque

The return reference starts with X and has 12 numbers and 2 characters. Using the wrong one can delay the payment or put it against a different tax bill. Direct Debit cannot collect interest or penalties, which must be paid another way.

The stamp deadlines ahead

Vaping duty stamps run on a separate timetable. Transitional stamps with no digital element can be fixed to products until 31 December 2026, and digital stamps become mandatory for new products made or imported from 1 January 2027. Retailers and wholesalers can sell existing eligible unstamped stock until 31 March 2027. From 1 April 2027, every vaping product sold in the UK must carry a valid stamp.