Written questions by Dickson.

How the vape excise tax will be evaluated to ensure that it reduces youth vaping, maintains smoker switching and reduces the illicit market.

From 1 October 2026, the government will introduce a Vaping Products Duty of £2.20 per 10ml, alongside a one‑off increase in Tobacco Duty to maintain the incentive for smokers to switch from tobacco to vaping. To minimise the risk of switching to the illicit market, the government has provided a £10 million funding boost to Trading Standards, up to £10 million from HMRC for Border Force to enhance operational information gathering capabilities between 2026-27 and over 300 new HMRC compliance officers to strengthen enforcement. Consideration will be given to evaluating the impact and effectiveness of the Vaping Products Duty once sufficient data has been collected, particularly among young people and non-smokers. This will be in line with policy objectives and wider government aims of creating a smokefree generation.

What plans her Department has to review taxes across the tobacco and nicotine category in the context of regulation changes to the tobacco and nicotine market via the Tobacco and Vapes Bill and the planned revision of the EU Tobacco Products Directive.

The Government keeps all taxes under review as part of the annual Budget process and will continue to monitor the progress of the EU Tobacco Products Directive as it goes through the EU legislative process.

When she plans to publish the outcome of the review of the online marketplace VAT liability rules announced in April 2025.

In the Spring 2025 Simplification, Administration and Reform Tax Update Summary, the Government sought stakeholder views on VAT online marketplace liability. The Government is grateful to all those who have taken the time to respond and share evidence. Given the complexity of this issue, it is right that the Government takes the necessary time to carefully consider the evidence and determine the most appropriate next steps.