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Vaping To Be Taxed

I just skimmed it. It looks like DIY liquid will be relatively unaffected:
Was just about to post this, think shortfills, longfills, bottleshots, one shots ect will be covered if it is made for and marketed towards vapers.

2.30 Vaping products will be considered ‘manufactured’ at the point the final product is made. In many cases this will be when vaping liquid has been composed from its ingredients. For example, for a typical liquid, once propylene glycol, vegetable glycerine, flavourings and, if relevant, nicotine are combined. This would be the point at which products are charged with duty.
 
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Sort out my old digital scales and order some pg and vg plus nicotine and flavourings. Back to the good old days.
 
Sort out my old digital scales and order some pg and vg plus nicotine and flavourings. Back to the good old days.
I fill this with some mango/apple/guava combo, and vape it in a OXVA Xlim v2, lasts me months. Nic free now, thankfully i'm done with all that freezer jazz.

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Here we go, this is the killer..

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.
 
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

In theory just walking down the street with a bottle of diy liquid would be covered by that?
 
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