For tobacco harm reduction advocates, the central question is no longer whether vaping should be regulated—it should—but whether new policies will continue encouraging smokers to switch away from cigarettes or inadvertently make combustible tobacco more competitive.
New duty could spell disaster
The most immediate change arrives on 1 October 2026 with the introduction of the UK’s Vaping Products Duty. Every 10ml bottle of e-liquid—whether it contains nicotine or not—will attract a flat-rate £2.20 excise duty, with VAT added on top.
The most immediate change arrives on 1 October 2026 with the introduction of the UK’s Vaping Products Duty. Every 10ml bottle of e-liquid—whether it contains nicotine or not—will attract a flat-rate £2.20 excise duty, with VAT added on top. At the same time, manufacturers and importers must introduce digital tax stamps on qualifying products, enabling HM Revenue & Customs to monitor products throughout the supply chain.
Unlike the original proposal for nicotine-based tax bands, the flat-rate model taxes all liquids equally regardless of nicotine strength. Heavy users of lower-strength refillable liquids may therefore pay more than consumers using smaller quantities of higher-strength products.
The broader concern is whether higher prices narrow the financial advantage vaping currently holds over smoking. Multiple international economic studies have shown that cigarettes and vaping products can act as substitute goods. When vaping becomes substantially more expensive, some smokers postpone switching while some former smokers relapse. The latest Cochrane living review continues to find that nicotine e-cigarettes help more adults stop smoking than conventional nicotine replacement therapy, suggesting that maintaining affordability remains an important component of tobacco harm reduction.
Flavours seem next on the list
Research presented by UKVIA indicates that non-tobacco flavours remain important for adult smokers trying to distance themselves from cigarettes. Similar findings have emerged from local authority stop-smoking services, where fruit flavours are widely supplied to smokers attempting to quit. This distinction matters.
Specialist vape shops? Totally underrated
The regulatory challenges extend beyond products themselves.
Recent government statements suggesting that relief for businesses “that do not make a positive contribution to local communities, such as vape shops” should be reviewed have generated strong criticism from harm reduction advocates.
The implication that specialist vape retailers contribute little to society sits uneasily alongside evidence that millions of former smokers rely on these businesses for advice, product selection and ongoing support.
Licensing goes hand in hand with enforcement
Rather than targeting legitimate businesses, many industry representatives favour a comprehensive licensing system.
The Tobacco and Vapes Act already provides powers for retail licensing in much of the UK. If implemented effectively, licensing could improve market oversight while allowing regulators to suspend businesses repeatedly found selling to minors or distributing non-compliant products.
Digital tax stamps introduced alongside the Vaping Products Duty could reinforce this approach by making legal supply chains easier to trace. However, licensing will only succeed if enforcement focuses on illicit operators rather than imposing additional administrative burdens on compliant retailers.
Plain packaging risks sending the wrong message
The difficulty is that packaging performs several functions beyond marketing. For adult smokers considering switching, product appearance, brand recognition and clear information help distinguish legitimate products from counterfeit alternatives. Removing these features may unintentionally reinforce the misconception that vaping carries risks comparable to smoking.
Public perception is already moving in the wrong direction.
Recent surveys consistently show that many adults now believe vaping is as harmful as—or even more harmful than—combustible cigarettes despite repeated evidence reviews by Public Health England, the Office for Health Improvement and Disparities and the Royal College of Physicians concluding that vaping is substantially less harmful than smoking. If regulation further blurs this distinction, fewer smokers may see value in switching.
A defining moment for UK tobacco harm reduction
Children should not vape. Illegal products should be removed from the market. Manufacturers should meet rigorous product standards, while retailers should verify age and comply with environmental obligations. Yet regulation must also preserve the accessibility, affordability and attractiveness of lower-risk alternatives for adults who would otherwise smoke.
Success should not be measured by declining vape sales alone.
The challenge facing policymakers is therefore not whether to regulate vaping, but how to do so without losing sight of the ultimate objective: replacing combustible cigarettes with substantially lower-risk alternatives and continuing to reduce the enormous burden of smoking-related disease.
Can the UK Britain Tackle Illicit Vapes Without Hurting Adult Smokers Trying to Quit?

