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

Options

Option 1 - Commence amendments relating to both the extension of the register and registration offences 6 months after Royal Assent.

This would require all businesses captured by the legislation to register on the day of commencement – 29 October 2026. There would be no grace period for businesses and all registrations would need to be completed on the 29 October 2026. There would be no period to allow enforcement authorities or businesses to familiarise themselves with legislation or sufficient time to comply with their responsibilities regarding registration, to avoid committing a criminal offence.

In addition, this does not provide a suitable period to stagger registrations on the platform that holds the register. It could be technically complex and high risk to require all registrable businesses to register at the same time, including severely limiting the ability to address issues retailers may have over registration.

Option 2 [Recommended] - Commence amendments relating to the extension of the register 6 months after Royal Assent. Commence amendments for offences relating to registration 6 months later (12 months after Royal Assent).

The purpose of commencing amendments to the registration offences later is to provide a 6 month period of grace for retailers before those offences come into force. This would allow sufficient familiarisation time and time to register their businesses.

A 6 month grace period is considered sufficient because the registration process itself is straightforward and has been in place for a number of years. It is supported by appropriate guidance, and if retailers have issues with registration, they are able to contact the Tobacco policy team for support or the technical platform leads directly.

Option 3 - Commence all provisions relating to the extension of the register 12 months after Royal Assent, including registration offence amendments.

Option 3 would operate in a similar manner to option 1 but would allow 12 months before the changes to the register were implemented. As with option 1 commencing the changes to the register at the same time as commencing the enforcement would not give businesses a grace period in which to register their businesses. As per option 1 they would need to register immediately following commencement in order to avoid committing criminal offences and it is considered that this would have a negative impact on businesses.

In addition retail stakeholders have called for an accelerated implementation period in order to combat illicit products and non-compliance. A 12 month implementation period would not meet this request.

Option 4 - Commence provisions relating to the extension of the register 12 months after Royal Assent. Commence registration offence provisions 18 months after Royal Assent.

Option 4 is similar to option 2 but provides a longer period of time before the changes to the register are commenced, as well as a further transition period for businesses before offences apply. However, this extended implementation period would delay achieving the desired public health effects that the policy is aiming for. In addition, retail stakeholders have called for an accelerated implementation period in-order to combat illicit products and non-compliance, which would not be addressed by this implementation period.

Sectors affected

Businesses that sell herbal smoking and nicotine products and Local Authorities will be affected.

Engagement completed, ongoing and planned

The Society of Chief Officers of Trading Standards Scotland (SCOTSS), the Regulatory Review Group (RRG) and the Retail Industry Leadership Group were engaged in the options for the implementation of this policy. No significant concerns have been raised with the preferred approach.

Anticipated impacts (intended and unintended, positive and negative) and mitigating actions

• Costs to Government - One-off cost to update the register is not expected to exceed £2k. Proposed commencement date will allow for appropriate time to implement the changes. Additional cost to develop guidance to support transition.
• Costs to retailers - Expanded register will result in a small cost to businesses in undertaking administrative requirements to register and familiarise themselves with the legislation, however many of the registrable businesses will already be familiar with the platform and legislative requirements. The phased approach to commencement with the registration offences coming into force 6 months later should also help with familiarisation costs.
• Costs to Local Authorities - Increased costs to Local Authorities to enforce the expanded register if there are an increase in new registrations. The 6-month delay before the registration offences come into force will support in the transition for local authorities to familiarise themselves with the legislation. It is anticipated that additional products could be considered within existing visits, and do not anticipate that there will be a significant increase in the number of retail stores that require enforcement visits.

Enforcement/ compliance

Local Authorities (Trading Standards Officers) will be responsible for enforcement. The policy proposed will support this enforcement through providing a sufficient commencement period and guidance to allow for Local Authorities to familiarise themselves with the new registration requirements.

Recommendations/ implementation plans

Scottish Government will take forward option 2, and will develop guidance to support the transition ahead of the commencement date.

Evaluation and monitoring of implementation/ review of BRIA

Scottish Government will continue to engage with business and local authorities throughout the transition period to ensure that businesses are able to comply within this timeframe with appropriate guidance and support.