Section 115 Excise duty: chargeI1
United Kingdom
(1)
An excise duty is charged on vaping products produced in, or imported into, the United Kingdom.
(2)
The duty is charged at a rate of £2.20 per 10 millilitres, rounded down to the nearest penny.
(3)
In this Part, “vaping products duty” means excise duty charged under this section.
Annotations
Commencement
Notes on Part 4
Modifications
- C1
Pt. 4 modified (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 19