Date set for new vape tax to take effect in Guernsey

Thursday, 20 August 2026 10:05

By Holly Brown

Guernsey will follow Jersey and the UK in introducing an excise duty on vaping products in November 2026.

Vape liquids will be subject to a new excise duty in Guernsey and Alderney from 9 November 2026.

The States agreed the change during the 2026 Budget debate, bringing vape liquids in line with tobacco and alcohol dutiy

The duty will be £2.20 for a 10ml bottle, which equates to 22p per milimetre.

It will apply to all vape liquids imported into Guernsey, whether they contain nicotine or not.

People arriving in the Bailiwick can bring up to 50ml of vape liquid for personal use without paying the duty.

The duty will be paid through a Customs Declaration.

The States says the change is intended to help regulate vaping products and raise additional revenue.

Deputy Charles Parkinson is the Treasury Lead for the Policy and Resources Committee:

"Introducing an excise duty on vaping liquids will bring these products into line with other excise goods, such as tobacco and alcohol, and provide a consistent approach to their taxation.

"The States agreed through the 2026 Budget that a duty of £2.20 per 10ml of vaping liquid should be introduced.

"We are working closely with businesses and importers so they understand the new requirements before the duty is expected to come into force on 9 November 2026."

Jersey introduced a £2 tax on vapes in May; the UK government is expected to introduce a new excise tax on vaping products in October this year at the same rate as Guernsey.