UK Vaping Products Duty 2026: What It Means for Vapers

From 1 October 2026, every e-liquid sold in the UK will carry a new government duty and prices are going up. Here's exactly what the Vaping Products Duty is, how much it will cost, which products are hit hardest, and what you can do to prepare before it takes effect.

What Is the Vaping Products Duty?

The Vaping Products Duty (VPD) is a new excise duty introduced by HMRC as part of the UK Government's Tobacco and Vapes Act. It's the first time vaping liquid has ever been taxed in this way in the UK. The duty is charged at a flat rate of £2.20 for every 10ml of vaping liquid (22p per ml), and it applies regardless of nicotine strength including 0mg, nicotine-free e-liquid.

The government initially proposed charging different rates depending on nicotine content, but moved to a single flat rate after concerns that a tiered system might encourage vapers to switch to weaker liquid and simply vape more to compensate. Alongside the duty, a new Vaping Duty Stamps scheme is also being introduced similar to the stamps already used on tobacco and spirits requiring vaping products released to the UK market from October 2026 to carry an official duty stamp.

When Does It Start?

The Vaping Products Duty takes effect on 1 October 2026. From this date, all e-liquid manufactured in or imported into the UK must have the duty applied before sale. Some retailers may still be selling through older, pre-duty stock for a short period after the deadline, but new stock arriving from October onwards will reflect the higher price.

How Much Will Prices Rise?

The duty itself is £2.20 per 10ml, but VAT is charged on top, bringing the real increase to roughly £2.64 per 10ml. Because the duty is charged per millilitre rather than per bottle, larger formats see a much bigger increase in cash terms than smaller ones though the percentage increase varies by format too. Based on typical current UK retail pricing, here's roughly what to expect:

In practical terms, small-format products like prefilled pods and standard 10ml nic salt bottles see the smallest cash increase, while large shortfills see the steepest rise — in some cases more than doubling in price once nic shots are included. Despite the increase, the government has also raised tobacco duty at the same time specifically to preserve vaping's cost advantage over smoking.

What Products Are Affected?

The duty applies to the e-liquid itself, not the hardware. This includes:

• Nic salt e-liquids — see our nic salts range
• Freebase e-liquids — see our full e-liquids range
• Shortfills and nicotine shots
• Prefilled pods, including our prefilled refill pods range
• Nicotine-free (0mg) e-liquid — the duty applies even without nicotine

Devices, coils, batteries and accessories are not directly subject to this duty, since it applies specifically to the liquid rather than the hardware.

How to Prepare Before October

If you're a regular vaper, a few practical options can help soften the impact once the duty lands:

• Stock up on 10ml e-liquid ahead of October if you have the storage space and your favourite flavours have a reasonable shelf life.
• Consider switching from large shortfills to standard 10ml bottles if you use shortfills mainly for cost savings — after October, the cost advantage of larger formats shrinks considerably.
• Buy in bulk where it still makes sense — our wholesale box deals can be a cost-effective way to stock up before the new pricing takes hold.

Figures in this article are based on the flat-rate Vaping Products Duty of £2.20 per 10ml confirmed for introduction on 1 October 2026. Final retail prices will vary by retailer and brand — check back closer to October for confirmed pricing on our range.

Want to stock up before prices rise? Browse our nic salts and e-liquids range, or see our wholesale box deals for bulk savings.