VPDS201060 - Vaping Products Duty and Vaping Duty Stamps: Revocation: Revocation - general: Minded to revoke letters

A ‘minded to revoke’ letter should be issued when serious or significant non-compliance is identified, making revocation appropriate. Its purpose is to inform the trader that you intend to revoke their approval; set out the full factual basis for this intention; . Give the business an opportunity to address the facts you have presented and provide any new or overlooked information for consideration.

The content of the letter should fully explain the reasons for considering revocation, including:

  • why the business is not fit and proper to hold approval
  • details of irregularities identified, including when these were first notified (meetings, correspondence)
  • any assessments or penalties influencing the decision
  • how the evidence links to the approval being revoked, including any third-party involvement

You should act promptly to reduce revenue risk.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)If the business provides additional information, then you should carefully review it alongside existing evidence. Consider revisiting the business or imposing conditions while assessing the case.

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If revocation is no longer appropriate, consider alternative sanctions (for example, conditions). If no sanctions apply, write to confirm revocation will not proceed but may occur in future if new evidence arises.

If Revocation Remains Appropriate, (This content has been withheld because of exemptions in the Freedom of Information Act 2000). You should respond to any representations from the business:

  • explain why their information was insufficient
  • provide full reasoning for revocation, reiterating points from the ‘minded to revoke’ letter and adding any new evidence
  • address all arguments raised by the business
  • clearly state why the business is no longer fit and proper

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

A ‘minded to revoke’ letter is not required where immediate revocation is necessary.