<p><strong>Question:</strong> I have about £8,000 worth of disposable vapes in stock. What should I do before 1 October when the <a href="/compliance">VPD tax</a> comes in?</p><p><strong>Answer:</strong> The VPD applies to products sold or released for consumption on or after 1 October 2026. Stock held before that date but sold after will be subject to the duty. Here are your options:</p><ol><li><strong>Sell through before 1 Oct:</strong> Run promotions to move stock faster. Consider bundle deals or multi-buy discounts.</li><li><strong>Register with HMRC:</strong> If you intend to sell after 1 Oct, you must be registered for VPD. Registration can take up to 6 months, so act now.</li><li><strong>Return to supplier:</strong> Some <a href="/wholesalers">wholesalers</a> offer buy-back or exchange programmes for pre-VPD stock.</li><li><strong>Switch to refillable:</strong> The disposable ban (June 2025) already limits what you can sell. Transition to refillable pod systems which have lower duty rates.</li></ol><p>We recommend speaking to your accountant about the specific tax treatment of your existing inventory.</p>