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E-cigarettes TPD submission fees and CT

E-cigarettes TPD submission fees and CT


A client has paid over £15k to the MHRA (Medcines and Healthcare Products Regulatory Agency) as required under 'Tobacco and Related Products Regulations 2016'.

I understand that this is £150 per product for a 'submission' fee for listing. 

Is this allowable in full as incurred or does this cover a set period of time requiring prepayment?................the invoices do not specify any period.




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18th Jun 2018 10:05

My understanding (as a vaper, not professionally) is that the fee paid to the MHRA is for approval for sale of each liquid. Since approval is only required once for each product (unless the recipe is changed) than I would treat it as a single deductible expense, rather than a subscription type cost.

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By SXGuy
to SteLacca
21st Jun 2018 10:56

Is the fee not, per variant also? One for each strength in the same product line.

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to SXGuy
21st Jun 2018 11:12

That's my understanding, though it doesn't affect my reply. Once the fee has ben paid for a specific product, it's paid. It's not an ongoing subscription.

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