# Tobacco and Vapes Act 2026, Section 131: Sponsorship: vaping and nicotine and other products

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

(1) A person commits an offence if—
(a) the person is party to an agreement entered into on or after the day on which this section comes into force,
(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 on or after the specified date as a result of the agreement is, or its effect will be, to promote in the United Kingdom—
(i) a herbal smoking product,
(ii) cigarette papers,
(iii) a vaping product, or
(iv) a nicotine product, 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.
(3) In subsection (1) “specified date” means a date specified by the Secretary of State by regulations.

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Source: https://www.legislation.gov.uk/ukpga/2026/18/section/131 (the official version)
Page: https://openlegislation.uk/tobacco-and-vapes-act-2026/section-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.