Finance Act 2026

Schedule 15 Vaping products duty: amendments of other enactments

Section 139 Penalties 1 (1) In paragraph 1 of Schedule 24 to FA 2007 (penalties for errors), in the table after the entry for tobacco products duty insert— Vaping products duty | Vaping products duty return. (2) In paragraph 1 of Schedule 41 to FA 2008 (penalties for failure to notify etc), in the table after the entry for tobacco products duty insert— Vaping products duty | Obligation not to produce vaping products unless approved or registered (in regulations under section 45 of TCTA 2018). Vaping products duty | Obligation to produce vaping products only on approved or registered premises (in regulations under section 45 of TCTA 2018). Vaping products duty | Obligation to be approved under section 122 of FA 2026 (approved stamp holders). (3) In paragraph 2 of Schedule 24 to FA 2021 (penalties for failure to make returns etc), in the table after item 4 and in the first, second and fifth columns insert— 5 | Vaping products duty | Vaping products duty return under regulations under section 45 of TCTA 2018. (4) In paragraph 1 of Schedule 25 to FA 2021 (penalties for deliberately withholding information), in the table after item 4 insert— 5 | Vaping products duty | Vaping products duty return under regulations under section 45 of TCTA 2018. (5) In paragraph 1 of Schedule 26 to FA 2021 (penalties for failure to pay tax), in the table at the end insert— Vaping products duty 1 | Amount of vaping products duty payable under Part 4 of FA 2026 (except an amount within item 2 or 3) | The date determined by or under regulations under section 45 of TCTA 2018 as the date by which the amount must be paid 2 | Amount of vaping products duty shown in an assessment made by HMRC in default of a return | The date by which the amount would have been required to be paid if it had been shown in the return in question 3 | Amount of vaping products duty shown in an amendment or correction of a return | The date falling 30 days after the date on which the amendment or correction is made Reviews and appeals 2 FA 1994 is amended as follows— (a) in section 13A(2), after paragraph (gc) insert— (gd) any decision by HMRC that a person is liable to a penalty, or as the amount of the person’s liability, under— (i) section 125 of FA 2026; (ii) section 126(1) of FA 2026; ; (b) in section 16(9), after paragraph (b) insert— (ba) paragraph 5B; (c) in section 16A(2), after paragraph (g) insert— (h) approved under section 122 of FA 2026 (approved stamp holders); ; (d) in Schedule 5 (decisions subject to review and appeal), after paragraph 5A insert— Part 4 of FA 2026 (vaping products duty) 5B Any decision as to whether or not any person is to be, or continues to be, approved under section 122 of FA 2026. . Other amendments 3 CEMA 1979 is amended as follows— (a) in section 1(1), in the definition of “the Customs and Excise Act 1979” after “(alcohol duty)” insert “and Part 4 of FA 2026 (vaping products duty)”; (b) in section 1(3) at end insert— Part 4 of FA 2026 (vaping products duty) “vaping products” ; (c) in section 112 (powers of entry upon premises, etc. of revenue traders)— (i) in subsection (3) after “alcoholic products” insert “or vaping products,”; (ii) in subsection (5) after “tobacco products” insert “or vaping products”; (d) in section 113(6) (power to search for concealed pipes, etc) after “alcoholic products” insert “or vaping products”; (e) in section 160(2A) (power to take samples) after “alcoholic products” insert “or vaping products”; (f) in section 161A(3) (power to search premises: search warrant) after “manufacture of spirits” insert “or vaping products”; (g) in section 163A(2) (power to search articles) after “alcoholic products,” insert “vaping products,”. 4 In section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 after subsection (1)(a) insert— (ab) that chargeable in respect of vaping products; . 5 In paragraph 11 of Schedule 5 to the Consumer Rights Act 2015, in the table, after the last entry insert— A local weights and measures authority in Great Britain or a district council in Northern Ireland | Section 136 of the Finance Act 2026 (vaping products duty) 6 In paragraph 2(1) of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: indirect taxes), after “duties on spirits, beer, wine, made-wine and cider” insert— vaping products duty 7 In section 49 of TCTA 2018 in the definition of “excise duty”— (a) omit the “or” after paragraph (b), and (b) after paragraph (c), insert— or (d) Part 4 of the Finance Act 2026 (vaping products duty) .