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Legislation
Finance Act 2026

Crossheading Charge

  • Section 115 Excise duty: charge
  • Section 116 Vaping products
  • Section 117 Production of vaping products
  • Section 118 Excise duty point and payment
  1. Charge
  2. Vaping products

Section 116 | Vaping products

From legislation.gov.uk

(1)In this Part, “vaping product” means a liquid that—

(a)contains nicotine and either or both of glycerine and a glycol, or

(b)is intended to be vaporised by a vape,

and is not a medicinal product or a tobacco product.

(2)For the purposes of this Part—

(a)a liquid may be intended to be vaporised by a vape even if a consumer would be required to mix it with another substance before vaporising it by a vape;

(b)a reference to vaporisation includes a reference to aerosolisation;

(c)a reference to a liquid includes a reference to a liquid that has been frozen.

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