We have to ask why these new laws and taxes are being put in place? Why does the government seem set against those who have turned to DIY vaping to help them quit a smoking addiction?
Because they wont get £2.20 per 10ml in tax from DIY eliquid, From what I've read in the government document the intention is to make home produced eliquid an illegal illegal activity, with support, apparently, from vape vendors/ businesses and the like...
2.27 Most businesses and organisations welcomed the inclusion of at home production, arguing that the duty could provide a clear, enforceable manufacturing standard that mitigates the risks of the illicit market.
2.28 There was a concern that consumers will undertake home production to avoid paying the duty and expose them to health, hygiene, and safety risks. A vaping organisation stated: "Not including ... (DIY) vaping products in the scope of the duty would create an incentive for their use, which would in turn increase the risks to health. The safety and hygiene of DIY products cannot be guaranteed."
2.33 All vaping products will be within the scope of the duty including those produced at home from base ingredients, such as propylene glycol, vegetable glycerin, flavourings and nicotine.
2.36 Most respondents agreed that all processing activities for vaping products, including bottling and packaging, should only be allowed on premises registered and approved by HMRC to “ensure compliance and accountability” and to prevent “loopholes that may be exploited”. A small number of businesses and private individuals disagreed with this view.
2.42 Any person or business intending to manufacture vaping products in the UK will need to seek approval to register those premises
2.80 The government will ensure that necessary civil and criminal investigation powers are available to address non-compliance, for example, in cases of fraudulent evasion of the duty. HMRC will have the powers to seize vaping products on which the correct amount of duty has not been paid, or where there are other significant compliance failures.
Penalties and offences:
3.26 This would include offences relating to the possession, sale, improper importation or transportation of dutiable vaping products without a stamp, with fines of up to £20,000 in the most serious cases. The government intends to make any goods found without a stamp liable to be seized. In line with our approach for tobacco, HMRC will also have powers to remove legitimate products from a premises found to be in possession of unstamped products outside of duty suspense.
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3.2 As outlined in Chapter 2, the government now intends to implement a vaping duty stamp scheme
*Which will include our diy juice, where we make it (at home), blah blah. Imo no duty stamp means our DIY liquid would be illegal, whether we sell it, give it away or is purely for personal use? *
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