OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).

Regulation 1 provides for citation and commencement.

Regulation 2 sets out when vaping products are required to be stamped.

Regulation 3 amends the Finance Act 1994 so that reviews and appeals processes set out in that Act also apply for decisions relating to United Kingdom representatives.

A Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside the Finance (No. 2) Bill 2025 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.