The Highland Council’s Trading Standards team is reminding retailers, businesses and consumers about changes to tobacco and vaping legislation that will come into effect over the coming months.
These changes form part of the UK-wide Tobacco and Vapes Act and the introduction of the new Vaping Products Duty (VPD).
The changes are designed to reduce youth access to tobacco and nicotine products, strengthen public health protections and support the creation of a smoke-free generation.
Key dates businesses need to know
1 October 2026 – Vaping Products Duty introduced
A new UK-wide Vaping Products Duty will apply to vaping liquids manufactured in or imported into the UK. The duty will be charged at a flat rate of £2.20 per 10ml of vaping liquid, regardless of nicotine strength.
Retailers should familiarise themselves with the new requirements, including the transition arrangements for existing stock and the introduction of vaping duty stamps.
29 October 2026 – New retail restrictions take effect
From this date several measures under the Tobacco and Vapes Act will come into force in Scotland:
- It will become illegal to sell nicotine pouches, and any nicotine product, to anyone under 18 years of age.
- The free distribution of vapes and other nicotine products will be prohibited.
- Vending machines used to sell nicotine products will be banned.
- Scotland's Register of Tobacco and Vaping Product Retailers will be extended to include businesses selling nicotine products and herbal smoking products.
- Age verification policy requirements will also be extended to cover these additional product categories.
1 January 2027 – Smoke-free generation law begins
From 1 January 2027, it will be illegal to sell tobacco products to anyone born on or after 1 January 2009. Adults who can legally purchase tobacco before this date will continue to be able to do so.
This measure is intended to gradually phase out tobacco sales to future generations and forms a cornerstone of the Tobacco and Vapes Act. Business should continue for now to have an Age Verification Policy where anyone who looks under 25 years of age is asked for ID. Retailers cannot sell tobacco to anyone born after 1 January 2009.
Advice for businesses
Highland Council Trading Standards is encouraging all businesses that sell these products to review their compliance procedures, staff training and age verification policies ahead of the implementation dates.
Businesses should ensure they understand any new registration requirements, restrictions on product sales and the implications of the Vaping Products Duty for stock management and purchasing arrangements.
Where to obtain official guidance
Further official information and guidance is available from:
- Department of Health and Social Care guidance on the Tobacco and Vapes Act - https://www.gov.uk/government/collections/smoking-and-vaping-guidance-policy-and-regulation
- mygov.scot guidance on the Register of Tobacco and Vaping Product Retailers: https://www.mygov.scot/tobacco-vapour-register
- HM Revenue & Customs (HMRC) guidance on Vaping Products Duty: https://www.gov.uk/government/publications/preparing-for-vaping-products-duty-and-the-vaping-duty-stamps-scheme/prepare-for-vaping-products-duty-and-the-vaping-duty-stamps-scheme
- Chartered Trading Standards Institute (CTSI) retailer information on upcoming legislative requirements: tradingstandards.uk/news-policy-campaigns/news-room/2026/retailers-in-scotland-urged-to-prepare-for-next-phase-of-tobacco-and-vapes-act/
Retailers with questions about local enforcement or compliance can also contact Highland Council Trading Standards for advice and support.
David MacKenzie, Trading Standards Manager, said:
“Protecting children from harms from tobacco, vaping and nicotine products is at the heart of these important new laws. Retailers have a key role to play in safeguarding young people’s wellbeing and must ensure that their policies, procedures and staff training are up to date.
"The aim is to reduce youth access to tobacco and nicotine products, improve public health and help create a smoke-free generation. We will continue to work closely with local businesses to promote compliance, provide advice and support responsible retailing. Businesses should make full use of official guidance and seek assistance where needed to help protect children and support healthier communities.”
Highland business can contact Trading Standards for advice on trading.standards@highland.gov.uk