Support for a tax on vapes is said to be mixed – with a recent survey finding a significant majority of older people like the idea, to try and stop younger people picking up the habit.
Guernsey’s 2026 Budget includes a proposal to introduce a vape tax for the first time – as part of wider plans already in place to try and limit the number of people using the devices.
Also know as e-cigarettes, the battery powered devices heat a liquid to create a vapour that users inhale.
They were first advertised as a harmless alternative to smoking but the health implications aren’t yet fully known.
They are sold in multiple flavours, including sweet ones, and Guernsey has already sought to limit their attraction to young people by banning the sale of any vapes to under 18s, and banning their advertisement.
From the end of January, the import and sale of disposable vapes will also be banned. They tend to be the cheapest products available at as little as 99p each.
If the States back Policy and Resources 2026 Budget, the new tax on vapes could be introduced next year at a rate of £2.20 per 10ml of vaping liquid.
If approved by the States next month, the new tax could raise around £175,000 for the island during 2026.
The proposed tax on vapes is intended to support efforts to discourage vaping which health officials back, but they’ve also warned the new tax shouldn’t be set too high as it may also discourage the use of vapes as a way of cutting down or giving up smoking.
Even with a rate of £2.10 per 10ml the cost of vapes would still be below that of cigarettes which are going up by £1.14 per packet under the 2026 Budget.
The additional 13.3% proposed on all tobacco products will help bring in around £8,365,000 in duty next year, estimates P&R.
The States are also being asked to back plans for a review on tobacco duty free sales – which could be restricted as part of efforts to help people kick the habit.
The recent survey on vaping, carried out by Island Global Research in Guernsey, Jersey, and the Isle of Man, found some support for taxing vapes, while a small number of respondents in Guernsey also said they see vapes as a useful smoking cessation tool.
“There were mixed views on taxation – some support higher taxes to fund healthcare and deter use, others see it as punitive. There were mild concerns about economic consequences if bans were implemented, particularly to funding healthcare,” concluded the survey results.
The survey also found ‘freedom of choice’ reigns supreme for many people.
“Although there is much concern about vaping and support for bans of both smoking and vaping, many also noted that it is a personal choice and would not want the Government to restrict access for adults,” it found.