The Public Sector Fraud and Error (Recovery) Regulations 2026
These Regulations amend the Tobacco and Related Products Regulations 2016 as they apply in Northern Ireland to implement EU Directive 2022/2100.
The measure prohibits the sale of heated tobacco products containing characterizing flavors or flavorings in any of their components, such as filters, papers, or capsules.
It further mandates that heated tobacco products carry specific health warnings, including the smoking cessation message previously required only for combustible tobacco products.
The regulations apply to manufacturers, importers, and retailers of tobacco products within the jurisdiction of Northern Ireland.
Arguments For
The explanatory memorandum states that the regulations aim to implement Commission Delegated Directive (EU) 2022/2100, which withdraws certain exemptions for heated tobacco products.
The document specifies that the removal of the exemption for characterizing flavors in heated tobacco products is intended to align Northern Ireland's internal market with European Union requirements under the Windsor Framework.
The legislation indicates that extending the requirement for relevant health warnings to heated tobacco products ensures consistency in consumer information across different categories of tobacco products.
Proponents within the Department of Health and Social Care suggest that these measures are necessary to meet international obligations regarding the regulation of tobacco products.
Arguments Against
Legal commentators have noted that the divergence in product standards between Northern Ireland and Great Britain may create secondary regulatory compliance burdens for businesses operating across the United Kingdom.
Some industry stakeholders have expressed concern that the prohibition of characterizing flavors in heated tobacco products might limit the availability of alternatives for adult smokers seeking to move away from conventional combustible cigarettes.
Legal analysts suggest that the technical definitions used to distinguish 'heated tobacco products' from other 'novel tobacco products' could lead to ambiguity in enforcement if new technologies do not fit neatly into these categories.
Retailers in Northern Ireland have raised questions regarding the transition periods for disposing of existing stock that was legally compliant prior to the effective date of the new prohibitions.
1. Citation, commencement and extent
(1) These Regulations may be cited as the Tobacco and Related Products (Amendment) (Northern Ireland) Regulations 2023.
(2) These Regulations come into force on 23rd October 2023.
(3) These Regulations extend to Northern Ireland only.
This section establishes the official title of the legal instrument and sets the date it becomes legally enforceable as 23 October 2023.
It limits the geographical jurisdiction of these rules exclusively to Northern Ireland.
2. Amendment of the Tobacco and Related Products Regulations 2016
The Tobacco and Related Products Regulations 2016 are amended in accordance with regulations 3 to 6.
This section serves as a technical instruction to modify the existing Tobacco and Related Products Regulations 2016.
It specifies that the changes described in the subsequent sections of this document must be integrated into that primary body of regulations.
3. Amendment of regulation 2 (interpretation)
In regulation 2(1), after the definition of "hand-rolling tobacco", insert—
"“heated tobacco product” means a novel tobacco product that is heated to produce an emission containing nicotine and other chemicals, which is then inhaled by the user(s), and which, depending on its characteristics, is a smokeless tobacco product or a tobacco product for smoking;”.
This provision adds a formal legal definition for 'heated tobacco product' to the 2016 Regulations.
It defines these items as novel products that use heat rather than combustion to generate an inhalable emission containing nicotine, classifying them as either smokeless or smoking products based on their specific physical attributes.
4. Amendment of regulation 12 (labelling of tobacco products for smoking other than cigarettes, etc)
(1) Regulation 12 is amended as follows.
(2) In the heading, after "hand-rolling tobacco", insert "and heated tobacco products which are tobacco products for smoking".
(3) In paragraph (1), after sub-paragraph (b), insert—
"(ba) heated tobacco products which are tobacco products for smoking;".
This section updates the labeling requirements for tobacco products used for smoking.
It specifically adds heated tobacco products to the list of items that must carry the more extensive health warnings and labeling previously reserved for traditional smoking products like cigarettes or hand-rolling tobacco.
5. Amendment of regulation 16 (prohibition on characterising flavour)
(1) Regulation 16 is amended as follows.
(2) In paragraph (1), after sub-paragraph (b), insert—
"(c) heated tobacco products.".
(3) In paragraph (2), for "or hand-rolling tobacco" substitute ", hand-rolling tobacco or heated tobacco products".
This provision expands the existing ban on characterizing flavors—such as fruit, candy, or herb scents—to include heated tobacco products.
It prohibits the manufacture or supply of heated tobacco products that possess a clearly noticeable smell or taste other than tobacco.
6. Amendment of regulation 17 (prohibition on additives in certain tobacco products)
In regulation 17, in paragraph (1), for "or hand-rolling tobacco" substitute ", hand-rolling tobacco or heated tobacco products".
This section prohibits the use of specific additives in heated tobacco products, such as flavorings in filters, papers, or capsules that allow for the modification of smell or taste.
It places heated tobacco products under the same restrictive additive regime as cigarettes and hand-rolling tobacco.
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