# Finance Act 2026, Section 115: Excise duty: charge

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/115 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.