Guernsey introducing vaping liquid excise duty

A new excise duty on vaping liquids is being introduced from November in Guernsey and Alderney.

The States of Guernsey agreed as part of its last budget that a duty rate of £2.20 per 10ml of vaping liquid should be introduced this year.

The duty is set to apply to all liquids intended to be used in vaping devices, whether they contain nicotine or not and whatever type of container or device used. However, medicinal products intended to be vaporised will be exempt.

Deputy Charles Parkinson, treasury lead for the Policy & Resources Committee, said it brought the products into line with other excise goods, such as tobacco and alcohol, and provided a "consistent approach to their taxation".

The States said from 9 November anyone who imports vaping liquid would need to pay the excise duty when the products first entered the island and paid through a Customs Declaration, the same as duties on tobacco and alcohol.

It confirmed products imported before that date would not be affected.

It said passengers arriving on the island would be able to bring in up to 50ml of vaping liquid for personal use without paying the duty, but any amount above the allowance would be subject to the fees.

Jersey introduced excise duties on vaping products in May while a new tax will come into play in the UK in October.

Parkinson said the States was "working closely with businesses and importers so they understand the new requirements before the duty is expected to come into force".

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