E-liquid Products Tax (EPT)

What products are taxable?

Liquids used for e-liquid inhalation products are liable to the EPT. This includes both nicotine containing and non-nicotine containing liquids.

E-liquid which is used exclusively as a licensed medicine for nicotine replacement therapy is excluded from the scope of the tax.

For detailed information regarding the EPT, please see Further guidance.

Next: When does E-liquid Products Tax apply?

Published: 11 August 2026 Print this page

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