UK vaping tax update · takes effect 1 October 2026
Vape Duty starts 1 October: what it means for your e-liquid prices
From 1 October 2026, a new tax will add to the price of vaping liquid in the UK. If you buy e-liquid, nicotine salts, shortfills or pre-filled pods, this guide shows what could change and why buying your usual favourites before the deadline may save you money.
At a glance
The new duty is £2.20 per 10ml. Once VAT is added, that is an extra £2.64 per 10ml if it is fully passed on in the shop price. The rate is the same for nicotine and nicotine-free liquid, so the biggest change will usually be on larger bottles and multipacks.
What does Vape Duty mean for shoppers?
The government is introducing Vaping Products Duty (VPD): a new tax on vaping liquid produced in, or brought into, the UK. It is a flat £2.20 per 10ml, regardless of nicotine strength.
This does not stop you buying the products you use now. It simply means newly duty-paid e-liquid is likely to cost more. VAT remains as it is today, and the separate tobacco duty change does not apply to vape products.
Which products will cost more?
E-liquid and filled products are included
- 10ml e-liquid and nicotine salt bottles
- Shortfills and larger refill bottles
- Nicotine shots
- Pre-filled pods, cartridges and disposable-style devices containing e-liquid
- Nicotine-free e-liquid
Empty hardware is not charged by liquid volume
- Empty pods and cartridges
- Coils, tanks and replacement parts
- Batteries, chargers and devices with no liquid included
Where a device or pod comes pre-filled, the duty is calculated on the liquid inside it.
What could this mean for your usual order?
These examples show the £2.20-per-10ml duty and the likely customer-price change once 20% VAT is added. Final prices can vary by product and brand, but they give you a useful guide to the potential increase.
| Product / liquid volume | New VPD | Likely price increase incl. 20% VAT* |
|---|---|---|
| 2ml pre-filled pod | 44p | about 53p |
| Pack of two 2ml pods | 88p | about £1.06 |
| 10ml e-liquid or nic shot | £2.20 | about £2.64 |
| 20ml of liquid | £4.40 | about £5.28 |
| 50ml shortfill | £11.00 | about £13.20 |
| 100ml shortfill | £22.00 | about £26.40 |
*Illustrations only. They assume the duty is fully reflected in the selling price and 20% VAT is then applied. They do not predict a particular product’s final shelf price.
See what your usual order could cost after Vape Duty
Enter what you pay now, how many bottles or pods you buy and the liquid in each one. The estimate adds £2.20 duty plus VAT (£2.64) for every 10ml of liquid.
Estimated new price after Vaping Products Duty
£86.79
£33.99 current price + £52.80 new duty and VAT (20 × 10ml) = £86.79
This calculation assumes your current pack price already includes VAT and that the new duty is fully passed on. It is an estimate, not a guaranteed selling price.
When should I buy my e-liquid?
New duty and duty-stamp rules apply to affected products released to the UK market from 1 October 2026. Shops may still be able to sell qualifying older stock made or imported before that date until 31 March 2027. Prices will not necessarily change on every item overnight, but fresh duty-paid stock is expected to cost more. If you know the liquids you like, ordering before 1 October is the clearest way to avoid the increase on that purchase.
Buying before the change
If you already have go-to flavours, strengths or shortfills, consider stocking up before 1 October. You can carry on buying the same products after the date, but new duty-paid stock is likely to be more expensive.
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Know someone who buys e-liquid? Send them this guide so they can see how the 1 October change could affect their usual order.
Official sources
- HMRC: how to pay Vaping Products Duty
- HMRC: handling wholesale or retail vaping products in the UK
- HMRC: introduction of Vaping Products Duty
Information checked 28 July 2026. This page is general information, not tax advice.