Open consultation

Nicotine Approval Scheme

From:: HM Revenue & Customs
Published:: 28 October 2026

Summary

Seeking views on the design and implementation of a Nicotine Approval Scheme which will place controls on high-strength nicotine supply chains to protect Vaping Products Duty revenue.

This consultation closes at
11:59pm on 20 January 2027

Consultation description

The government is consulting on controls for activities involving high-strength nicotine. We welcome views from manufacturers, suppliers, importers, transport providers and other affected organisations.

The consultation covers the nicotine threshold, controlled activities, exemptions, approval conditions, record-keeping, enforcement and implementation. Responses will inform the final policy design and future legislation.

Documents