The UKVIA said the Budget of 28 October 2026 removes key business rates reliefs from vape shops in England from April 2027. The trade body warned of a two-tier market in vape shop business rates relief, because convenience stores and newsagents selling the same products keep theirs.
- The UKVIA warned that convenience stores and newsagents selling the same products keep their relief.
- The reported change starts in April 2027, so nothing changes for iBreathe orders today.
- The information we have reviewed does not say that prices will rise or that shops will close.
- Any supplier should be able to show that a product is notified for sale in the UK.
What happened to vape shop business rates relief?
The UKVIA reported that the Budget on 28 October 2026 removes key business rates reliefs from vape shops in England from April 2027. Business rates are a property tax that businesses pay on premises such as shops.
According to the UKVIA, specialist vape shops face new costs, while convenience stores and newsagents selling the same products keep their relief. The trade body calls the result a two-tier market.
These are the UKVIA’s claims, and the UKVIA is a trade body, so they are the industry view. We have not checked the Budget text itself. The reported change applies to England, and the sources we have do not mention Scotland, Wales or Northern Ireland.
What does it mean for UK vapers?
Nothing changes for iBreathe orders today, because the reported change does not start until April 2027. The information we have reviewed does not say that shop prices will rise or that shops will close, so we make no prediction on either.
iBreathe develops its own e-liquids, including iBreathe Everyday e-liquid, in line with UK TPD rules. Our TPD compliance page explains more.
Whoever you buy from, a few checks help:
- Ask your supplier whether the product is notified for sale in the UK.
- Look the brand up on the notified product list linked from the MHRA’s advice for retailers and producers.
- Treat a supplier that cannot show notification as a reason for caution.
What happens next?
The UKVIA said the relief change is due from April 2027, and the sources we have give no consultation or other dates. For updates, readers can check the official Budget documents and the UKVIA website, which is the voice of an industry body.
A separate April 2027 change also affects retailers. HMRC’s guidance for retailers and wholesalers sets a sell-through date of 31 March 2027 for unstamped eligible stock, which our vaping products duty explained page covers.
Frequently asked questions
Does the business rates change affect my iBreathe order?
No. The UKVIA said the change starts in April 2027, so it does not alter how iBreathe orders work today. The information we have reviewed does not say whether shops will change prices or services after that date. Your order process stays the same for now.
Does the change apply to vape shops in Scotland, Wales or Northern Ireland?
The UKVIA described the change as applying to vape shops in England. The sources we have do not say what happens in Scotland, Wales or Northern Ireland, so we cannot confirm either way. Check the official Budget documents for the position in those nations.
How can I check a vape product is notified for sale in the UK?
Find the brand and product on the notified product list in the MHRA’s advice for retailers and producers. A supplier should be able to show you the notification for any product it sells. If it cannot, treat that as a reason for caution.
Sources
- UKVIA: Budget risks creating two-tier vape retail market as specialist shops face loss of business rates relief, warns UKVIA
- MHRA: Advice for retailers and producers
- HMRC: Handling wholesale or retail vaping products in the UK
Last updated 29 October 2026. Browse our e-liquid range to compare options, or read more iBreathe news for follow-up stories.
