# Finance Act 2026, Section 117: Production of vaping products

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

(1) For the purposes of this Part, a vaping product is produced if—
(a) a substance that is not duty-paid is—
(i) combined or mixed with another substance (whether or not that substance is duty-paid), or
(ii) otherwise processed, and
(b) the resulting substance is a vaping product.
(2) If a liquid that is not duty-paid is packaged, labelled or advertised so as to indicate it is intended to be vaporised by a vape, the act of packaging, labelling or advertising is to be treated, for the purposes of this Part, as producing a vaping product.
(3) In this section, a reference to a substance or liquid that is not duty-paid is a reference to a substance or liquid that—
(a) is not a vaping product, or
(b) is a vaping product on which duty has not been paid or deferred under a duty deferment arrangement.
(4) Vaping products must not be produced except in accordance with regulations under section 45 of TCTA 2018.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/117 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.