The Tobacco and Vapes Act 2026 (Commencement No. 1, Transitional and Saving Provisions) (Scotland) Regulations 2026 - Business Regulatory Impact Assessment

Executive summary

The options considered within this BRIA relate to the commencement date for these changes, and the impact on business each may have.

The preferred option being taken forward is option 2, which will provide a sufficient period of familiarisation for businesses to comply with the registration requirements and support trading standards to enforce this legislation appropriately.

Issue and why it needs to be addressed

At present, there is no comprehensive mechanism to identify where nicotine and herbal smoking products are sold. Extending the retailer register to cover herbal smoking and nicotine products is necessary to support enforcement, reduce youth access, prevent future growth in use of these products, and ensure this approach remains effective and responsive to emerging products. However, providing an appropriate period for business to familiarise themselves with, and comply with, this legislation is an important consideration.

Intended outcomes

Through their approach to this legislation, Scottish Government intend to ensure that nicotine and herbal smoking product retailers are required to register on the expanded retailer register, in order to identify where these products are sold and support the enforcement of relevant legislation. However, Scottish Government also aim to provide an appropriate period of time for business to ensure they are compliant with the legislation before the registration offences come into force.

It is assumed that many of the retailers who already sell vapes will also sell these additional products, which will now require registration. As of 11 June 2026 there were 11,762 retail registrations that may need to be updated to reflect this change.