Written Question · S7W-03523 · Session 7
Further to the answer to question S7W-02224 by Maree Todd on 31 August 2026 regarding the introduction of Vaping Products Duty and the Vapi…
The question
To ask the Scottish Government, further to the answer to question S7W-02224 by Maree Todd on 31 August 2026 regarding the introduction of Vaping Products Duty and the Vaping Duty Stamps Scheme, what specific operational arrangements have been agreed for intelligence sharing and coordinated enforcement, including the respective roles of Police Scotland and COSLA, which body will lead this work in Scotland, and what route will be available for retailers to report suspected illicit or non-compliant products.
The answer
The introduction of the vaping product duty, as with any excise duty, is a reserved matter.Under measures supporting the Vaping Duty Stamps scheme, HMRC has new powers to share information with other public authorities with enforcement responsibilities, such as Border Force and Trading Standards, relating to vaping products.Intelligence is also shared across the 4-nations as part of the Cross Government Vape Enforcement Committee, led by the UK Department of Business and Trade and includes representation from HMRC and Trading Standards.The Vaping Duty Stamps scheme enables enforcement bodies and industry to quickly identify products that are non-duty paid and will enable retailers and consumers to identify illicit products.If a retailer, or a member of the general public, suspects that a product is illicit or non-compliant, they should report this to their local Trading Standards in the first instance.
In the Official Report
No contribution in the Official Report cites S7W-03523 by reference.