# Tobacco and Vapes Act 2026, Section 130: Sponsorship: tobacco products

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

(1) A person commits an offence if—
(a) the person is party to an agreement (entered into at any time),
(b) under the agreement, a party to it, acting in the course of business, makes a contribution towards something,
(c) the purpose of anything done as a result of the agreement is, or its effect will be, to promote a tobacco product in the United Kingdom, and
(d) the person knew or had reason to suspect—
(i) that the contribution referred to in paragraph (b) was made in the course of business, and
(ii) that the action referred to in paragraph (c) had that purpose or would have that effect.
(2) A person who commits an offence under this section is liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding 2 years, or a fine, or both;
(b) on summary conviction—
(i) in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court, or a fine, or both;
(ii) in Scotland, to imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum, or both;
(iii) in Northern Ireland, to imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum, or both.

---
Source: https://www.legislation.gov.uk/ukpga/2026/18/section/130 (the official version)
Page: https://openlegislation.uk/tobacco-and-vapes-act-2026/section-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.