1 October 2026 is the date every UK vaper should be aware of.

That’s when the Government will introduce the Vaping Products Duty (VPD) — a new tax that applies to all e-liquids sold in the UK.

The rate has been set at £0.22 per millilitre.

That means:

• 5ml = £1.10 extra

• 10ml = £2.20 extra

• 50ml = £11.00 extra

• 100ml = £22.00 extra

And that’s before VAT is applied.

In this guide, we’ll break down exactly what’s changing, what’s affected, what isn’t, and how you can plan ahead.

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What Is the Vaping Products Duty?

The Vaping Products Duty (VPD) is a new excise duty introduced by the UK Government. It applies specifically to vape liquids, whether they contain nicotine or not.

The official details can be found on the UK Government website via GOV.UK.

The duty:

• Is charged at £0.22 per millilitre

• Applies to all bottled e-liquids

• Applies to prefilled pods

• Applies regardless of nicotine strength

• Comes into force on 1 October 2026

This is separate from VAT, which will still be charged at 20%.

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Why Is the Government Introducing a Vape Tax?

The Government has stated that the main reasons for introducing VPD are:

• To reduce youth vaping by increasing affordability barriers

• To fund stronger enforcement against illegal vape products

• To align vaping taxation policy more closely with tobacco

However, critics argue:

• Tobacco tax revenue has fallen in recent years

• The funds raised are not ringfenced specifically for enforcement

• Vaping presents significantly lower health risks than smoking

Regardless of where opinions sit, the duty has passed and is scheduled to take effect in October 2026.

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Can the Vape Tax Be Stopped?

At this stage, no.

The policy has already gone through consultation and legislation. While adjustments are always technically possible, there is no indication that the Government intends to reverse or delay it.

Retailers and manufacturers will be legally required to comply once it comes into force.

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What Will Be Taxed — And What Won’t?

It’s important to understand exactly what the duty applies to.

Taxable:

• 10ml nicotine bottles

• Nicotine-free e-liquids

• Shortfills (50ml, 100ml, etc.)

• Prefilled pod cartridges

If it contains vape liquid, it will be taxed per millilitre.

Not Taxable:

• Vape devices

• Batteries

• Coils

• Empty refillable pods

• Chargers and accessories

The duty is strictly on liquid, not hardware.

It’s also worth noting that disposable vapes are banned in the UK from June 2025, meaning they won’t form part of the taxed market.

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How Much More Will Vaping Cost?

Here’s a simplified estimate based purely on the £0.22 per ml duty rate (before VAT and retail adjustments):

After adding VAT and retail margins, final shelf prices will be higher.

What this means in practice

• Higher-volume users (especially DTL vapers) will feel the biggest impact.

• Shortfills will see the most noticeable price jumps.

• MTL users using smaller amounts of liquid may see a more moderate increase in weekly spend.

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How to Estimate Your Future Costs

If you want to roughly calculate the impact:

1. Take the current price of your liquid

2. Add £0.22 per ml

3. Add 20% VAT on the new total

This won’t give you an exact retail figure, but it will give you a working estimate.

There’s no need to panic — pricing structures across the industry will adjust over time.

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Will Vaping Still Be Cheaper Than Smoking?

Yes — very likely.

Cigarettes in the UK remain heavily taxed and continue to rise in price year after year.

Even with VPD applied, vaping is expected to remain significantly cheaper than smoking for most users.

For example:

Someone smoking 10 cigarettes per day at around £18 per pack could spend over £3,000 per year.

A typical MTL vaper using one 10ml bottle per week, even with duty added, would still spend substantially less annually.

Vaping remains one of the most cost-effective alternatives for adult smokers looking to switch.

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Will There Be Duty Stamps?

Yes.

To show that products are compliant and duty-paid, vape liquids will carry official tax stamps. These will:

• Be tamper-evident

• Be non-reusable

• Seal the product packaging

This should help reduce illegal and counterfeit products entering the market.

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Does the Tax Apply Across the Whole UK?

Yes.

The Vaping Products Duty applies in:

• England

• Scotland

• Wales

• Northern Ireland

The Channel Islands and Isle of Man operate separate tax systems.

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Could This Lead to Illegal Products?

One concern within the industry is that higher prices could:

• Push some consumers toward unregulated black market products

• Increase demand for non-compliant imports

Buying from reputable UK retailers will remain the safest way to ensure products meet safety standards and regulations.

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Should You Be Doing Anything Now?

Right now, nothing changes.

You can continue vaping as normal.

However, as October 2026 approaches, you may want to:

• Take advantage of promotions throughout 2026

• Consider whether your vaping style is cost-efficient

• Stay informed about regulatory updates

We’ll continue to update our customers as more practical guidance becomes available.

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Vaping Products Duty FAQs

Will I have to pay the tax separately?
No. The duty will be built into the retail price.

Does nicotine strength affect the tax?
No. The duty is based purely on liquid volume, not nicotine content.

Are vape devices being taxed?
No. Only liquids are subject to VPD.

Is VAT still applied?
Yes. VAT remains at 20% and is charged on top of the duty-inclusive price.

Where can I read the official policy?
You can view official information via GOV.UK.

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Final Thoughts

The introduction of VPD marks one of the biggest changes to the UK vaping industry to date.

While price increases are never ideal, vaping is still expected to remain more affordable than smoking — and remains an important option for adult smokers.

As always, we’ll continue to focus on:

• Providing compliant, regulated products

• Keeping pricing as competitive as possible

• Supporting adult smokers who want to switch

We’ll update this guide as October 2026 approaches.