VPDS192100 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Dealing in unstamped vaping products: Escalating penalties

The relevant legislation for this penalty type is section 125 of FA 26. A penalty of up to £10,000 can be charged against a person who either:

• sells

• offers for sale

• otherwise deals

in unstamped vaping products packaged for retail sale.

An escalating model operates for these penalties, which are fixed and have 2 parameters that must both be considered:

• the number of units (a unit is defined as being an amount of vaping product packaged for individual retail sale)

• the number of occasions on which the trader has previously been liable to a penalty in the relevant period

The amount differs for first, second and subsequent offences. For second and subsequent offences, the relevant period is 24 months starting with the day on which the trader becomes liable to the penalty being determined (so if the trader offends for a second or subsequent time within this 24-month period, they will be liable to a higher fine). The table below shows the penalty amount that is to be applied: