Regarding the introduction of Vaping Products Duty and the Vaping Duty Stamps Scheme on 1 October 2026, what discussions it has had with (a…

The Scottish Government supports strong alliances to tackle the availability of illicit vapes.Officials meet regularly with the Society of Chief Officers of Trading Standards in Scotland (SCOTSS) alongside HMRC, who work with Border Force, to take action to tackle the import of illicit tobacco and vaping products at the border.Intelligence is also shared across the 4-nations as part of the Cross Government Vape Enforcement Committee, which is led by the UK Department of Business and Trade and includes representation from HMRC and Trading Standards.HMRC, Border Force and the NCA are also valued members of Scotland’s Serious Organised Crime Taskforce (SOCT). The SOCT meets every three months to discuss current and emerging threats and agree where action is required by partners to disrupt serious organised crime.HMRC also sit on the Multi Agency Tasking and Delivery Board (MATDB) based at the Scottish Crime Campus, Gartcosh. As part of the MATDB, HMRC takes part in the intensification periods organised under Operation Machinize which disrupts a range of criminal activity on the high street.