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E-liquid Products Tax (EPT)

What products are taxable?

Liquids used for e-liquid inhalation products are liable to E-liquid Products Tax (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 E-liquid Products Tax (EPT), please see Further guidance.

Next: When does E-liquid Products Tax apply?

Published: 26 September 2025 Print this page

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