We call on the government to reconsider the introduction of a flat-rate duty on all vaping liquids, which imposes a tax of £2.20 per 10ml of e-liquid plus VAT. This tax is set to come into effect October 2026. The tax covers not only finished e-liquids but also concentrate.

We urge the government to reconsider the flat-rate tax and support small businesses and consumers. We think this could help protect jobs, support public health, and maintain vaping as an affordable and viable alternative to smoking.