Bracknell vape shop adds darts equipment amid vaping duty concerns

Vapers Cave in Bracknell is selling darts equipment alongside vapes, the BBC reported on 8 October, as owner Daniel Buckland raises concerns about the impact of the UK's new vaping duty on his business. The diversification comes as retailers navigate a tax that began on 1 October and a six-month transition for eligible old stock.

Buckland told the BBC he was concerned about whether the shop could remain open as the tax affected its trade. Explaining the decision to broaden its stock, he said: “because of the concern and impact it would cause, we decided to diversify.”

The BBC's report establishes that the shop now offers darts equipment as well as vaping products. It does not give a date for the introduction of the new range, figures for its sales or evidence of a closure. Buckland's comments describe his concerns about the business's prospects.

When vaping duty starts and old stock rules end

HM Revenue & Customs says Vaping Products Duty came into force on 1 October 2026 at £2.20 per 10ml of vaping liquid. It applies to liquids manufactured in, or imported into, the UK from that date. Nicotine-free liquids are included, and the flat rate does not vary with nicotine content.

A separate deadline governs eligible older stock. HMRC has allowed wholesalers and retailers a grace period to sell qualifying unstamped, non-duty-liable stock until 31 March 2027. From 1 April, all vaping products sold in the UK must carry a valid vaping duty stamp.

That distinction matters for understanding when businesses face the new rules: the grace period concerns qualifying stock, while the duty itself is already in force. HMRC's implementation announcement sets out both the October start and the April requirement for stamps on all products sold.

How vaping duty stamps affect retailers

New duty-liable stock must carry stamps before release to the UK market. HMRC's guidance says retailers do not need to apply for duty approval or buy stamps themselves, although it warns that failure to comply with the rules can attract civil or criminal sanctions.

The stamp scheme also has its own transition. Transitional stamps contain security features but no digital element and can be affixed until 31 December 2026. From 1 January 2027, only digital duty stamps can be affixed.

HMRC says the stamps are intended to help businesses, consumers and enforcement bodies identify legitimate products. Treasury minister James Murray presented the measures as support for retailers following the rules and for action against illicit vapes. Those are the scheme's stated purposes; the announcement does not establish a measured reduction in illicit sales.

Why the government introduced the vaping tax

The government says its aim is to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining an incentive for smokers to switch to less harmful alternatives. Health minister Karin Smyth said children and non-smokers should never vape.

Tobacco duty also increased on 1 October, with an additional £2.20 per 100 cigarettes or 50 grams of tobacco alongside the standard duty escalator. HMRC says that increase is intended to preserve the financial incentive for people who smoke to switch to vaping.

The vaping duty was announced at Spring Budget 2024 and confirmed at Autumn Budget that year. Following consultation, the government replaced a proposed tiered structure with a flat rate, which HMRC says simplifies calculations, reporting and compliance.

What remains unknown about the business impact

HMRC's November 2025 assessment estimated that 5.1 million people who vape would be affected, with heavier users facing the greatest burden. That was a policy estimate, rather than a newly measured October 2026 total. The assessment also acknowledged the risk that higher vaping prices could encourage some people to move to tobacco.

For Vapers Cave, neither the scale of any price changes nor the financial results of adding darts equipment are established by the BBC report. The evidence describes one owner's response to anticipated pressure; it does not establish an industry-wide pattern of losses or show whether diversification will secure the shop's future.