Proposed vaping duty in Jersey: £467,000 forecast for 2026 as it takes effect in the second half of the year

Key Takeaways

• Measure: a vaping duty (covering vaping liquid)
• Revenue forecast: £467,000 in 2026; £955,000 annually in 2027–2029
• Implementation cost: about £400,000 over four years; £145,000 initial cost in 2026
• Policy purpose: reduce nicotine consumption, discourage young people from vaping, and avoid encouraging smoking
• Background data: among those aged 16–34, more than half have used vapes at least once

2Firsts, February 26, 2026

According to the Jersey Evening Post, Jerseyis proposing a vaping duty. Treasury Minister Elaine Millar, responding to questions from the outlet, said the duty could generate millions for government coffers, while costing an estimated £400,000 to implement over the next four years (about $508,000, converted at £1≈$1.27).

Millar said revenue from the duty is forecast at £467,000 in 2026 (about $593,000), but this figure is lower than it will be in future years because the duty will come into force halfway through the year. The government predicts that in 2027, 2028 and 2029 it will see the duty’s “full potential,” bringing in £955,000 each year (about $1.213 million).

In terms of costs, implementing the new duty is estimated to cost around £400,000 over the next four years (about $508,000), with an initial cost of £145,000 this year (about $184,000).

Millar said: “As vaping liquid is not yet taxed income, forecasts were based on best-available data and are likely to be revised in future years once the tax is in place.”

The report said the new vaping duty was included in the recent budget to “dissuade” young Islanders from vaping, as the Treasury Minister has previously explained. Millar added that this has to be balanced with the need to try not to encourage people to smoke instead. She said the policy was part of a broader effort to reduce nicotine consumption, focusing on improving public health rather than generating revenue.

One backdrop to the policy is recently published data showing that more than half of Islanders aged 16 to 34 have used vapes at least once. Public Health director Peter Bradley previously said vaping is known to be less harmful than smoking and is a useful method to help smokers quit. However, he said there has been a rise in people choosing to vape, including young people. He added that although most young people do not vape, more needs to be done to protect children and young people from the use of vapes and nicotine, while maintaining the appeal to adults who want to stop smoking.

Cover Image Source：Jersey Evening Post