# Finance Act 2026, Section 116: Vaping products

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

(1) In this Part, “vaping product” means a liquid that—
(a) contains nicotine and either or both of glycerine and a glycol, or
(b) is intended to be vaporised by a vape,
and is not a medicinal product or a tobacco product.
(2) For the purposes of this Part—
(a) a liquid may be intended to be vaporised by a vape even if a consumer would be required to mix it with another substance before vaporising it by a vape;
(b) a reference to vaporisation includes a reference to aerosolisation;
(c) a reference to a liquid includes a reference to a liquid that has been frozen.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/116 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.