# Finance Act 2026, Section 125: Dealing in unstamped vaping products

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

(1) A person who sells, offers for sale or otherwise deals in unstamped vaping products packaged for retail sale is liable to a penalty.
(2) The penalty under subsection (1) is the amount indicated in the table, to be determined by cross-referencing—
(a) the number of units in respect of which the penalty is imposed, and
(b) whether it is the first, second or further time that the person has been liable to a penalty under subsection (1) since the beginning of the relevant period.
1 to 99 units
100 to 299 units
300 to 499 units
500 units or more
First time
£2,500
£5,000
£7,500
£10,000
Second time
£5,000
£7,500
£10,000
£10,000
Further time
£7,500
£10,000
£10,000
£10,000
(3) For the purpose of determining a penalty under subsection (2)—
“relevant period” means the period of 24 months ending with the day on which the person becomes liable to the penalty being determined;
“unit” means an amount of vaping product packaged for individual retail sale.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/section/125 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.