Home   Companies and charities   Excise and licences  

E-liquid Products Tax (EPT)

Reliefs

A relief may apply where goods, for which the supplier has already filed and paid EPT, are returned to the supplier. This can be included in the online return for supplies of e-liquid products. See Returns and payments.

For detailed information regarding E-liquid Products Tax (EPT), please see Further guidance.

Next: Returns and Payments

Published: 26 September 2025 Print this page

Back to homepage Back to top