The Policy & Resources Committee is set to follow the already-agreed ban on disposable e-cigarettes from the end of January next year with the introduction of a duty on vaping liquid by October 2026, the same time as it is proposed to be introduced in the UK.
Following consultation with local retailers, importers and industry representatives, the committee is proposing to set the duty at £2.20 per 10ml of vaping liquid.
Several websites will offer 20ml packs of the liquid for around £5.
P&R was also advised by the Health & Social Care Committee, which said it wanted to see duty set at a level which did not render vapes more expensive than tobacco products, recognising the role of vaping as a stop-smoking tool.
There will be no matching increase in tobacco duty when the vape duty tax comes in. P&R said it was satisfied that the price differential between tobacco and e-cigarettes already offered a strong financial incentive to transition from tobacco to vapes.
Amendments to the law will be drawn up early next year and go before the States for approval, and arrangements will be necessary with Customs to stop evasion on duty through imports for personal use.
A duty-free allowance will also need to be agreed.
The committee said it would continue to engage with suppliers and importers throughout 2026 to ensure the smooth and effective implementation of its proposed duty measures.
The UK is also introducing a vape duty from next October, also set at £2.20 per 10ml.
The most recent Guernsey Wellbeing Survey found that about 11% of islanders regularly vaped or used e-cigarettes – up from 5.8% in 2018. Nicotine vaping is less harmful than smoking and vapes do not contain the same toxic chemicals found in cigarettes, like tar and tobacco.
This week the World Health Organisation has warned that more than 100 million people, including at least 15m. children, use e-cigarettes.
WHO’s Dr Etienne Krug said e-cigarettes were fuelling a new wave of nicotine addiction.
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