# The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/2026/338/note (the official version)
Page: https://openlegislation.uk/vaping-duty-stamps-requirements-reviews-and-appeals-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.