Last updated: 14 July 2026
If you vape, there's one date you'll want to be aware of: 1 October 2026.
That's when the UK Government's new Vaping Products Duty (VPD) comes into effect. This new tax will apply to almost all vape liquids sold in the UK, meaning the cost of many e-liquids and prefilled pods is expected to increase.
At Lincolnshire Vapours, we know many customers have questions about what this means, so we've put together this simple guide explaining what the new vape tax is, which products are affected, how much prices could increase, and what you can expect over the coming months.
What Is the Vaping Products Duty?
The Vaping Products Duty (VPD) is a new tax being introduced by the UK Government on vape liquids.
From 1 October 2026, a duty of 22 pence per millilitre (£0.22/ml) will apply to vaping liquids sold in the UK, whether they contain nicotine or not.
The duty applies to the liquid itself, not the vaping device.
For example:
| Liquid Volume | Duty Added |
|---|---|
| 2ml | £0.44 |
| 5ml | £1.10 |
| 10ml | £2.20 |
| 50ml | £11.00 |
| 100ml | £22.00 |
These figures are the duty only. As VAT is also charged on the final selling price, the amount you'll pay in shops will usually be slightly higher.
When Does the Vape Tax Start?
The new Vaping Products Duty officially comes into effect on 1 October 2026.
However, that doesn't necessarily mean every vape product in every shop will increase in price overnight.
Retailers are allowed to continue selling eligible stock that was already in the UK before the new duty came into force. This means you may still see some products available at their existing prices while those stocks last.
As older stock sells through and is replaced with new, duty-paid stock, price increases are expected to become more widespread.
Which Vape Products Will Be Affected?
The new duty applies to vaping liquids, regardless of whether they contain nicotine.
This includes:
-
10ml nicotine e-liquids
-
Nicotine-free e-liquids
-
Shortfills
-
Prefilled vape pods
-
Refill containers intended for vaping
If the product contains vape liquid, it's likely to be affected by the new duty.
What Isn't Affected?
The duty does not apply to vape hardware.
Products that won't be directly taxed include:
-
Vape kits
-
Pod devices
-
Mods
-
Batteries
-
Chargers
-
Replacement coils
-
Empty refillable pods
-
Tanks and accessories
While these products aren't subject to the new duty, their prices could still change over time due to normal manufacturing or supply costs.
How Much Could Prices Increase?
The exact increase will vary between brands and retailers, but the duty itself is fixed at 22p per millilitre.
Here are some examples based on the duty alone:
| Product | Duty Added |
|---|---|
| 10ml e-liquid | £2.20 |
| 2ml prefilled pod | £0.44 |
| 10ml prefilled pod | £2.20 |
| 50ml shortfill | £11.00 |
| 100ml shortfill | £22.00 |
Remember, VAT is added after the duty, so the final shelf price may be higher than these examples.
Different manufacturers and retailers may also absorb some of the increase or adjust pricing differently, so prices are unlikely to rise by exactly the same amount everywhere.
Will Vaping Still Be Cheaper Than Smoking?
For most adult smokers who have switched to vaping, the answer is expected to be yes.
Although the new duty will increase the cost of many vaping products, smoking cigarettes remains significantly more expensive for most people.
Exactly how much you spend depends on the products you use and how often you vape, but for many users, vaping is still likely to be one of the more affordable alternatives to smoking.
Should You Buy Extra Before the Tax Starts?
Some customers may choose to buy products they use regularly before the new duty comes into effect.
Whether that's worthwhile depends on your personal circumstances.
If you do decide to stock up, it's sensible to:
-
Buy products you'll realistically use.
-
Store e-liquids in a cool, dry place away from direct sunlight.
-
Check best before or expiry dates where applicable.
There's no need to panic buy, but planning ahead may help reduce the impact of future price increases.
What Does This Mean for Lincolnshire Vapours Customers?
Our commitment remains exactly the same.
We'll continue to:
-
Stock fully compliant UK products.
-
Keep our prices as competitive as possible.
-
Offer genuine products from trusted manufacturers.
-
Keep customers informed as regulations change.
As always, we'll do everything we can to minimise the impact of industry changes while continuing to offer the products and service our customers expect.
Frequently Asked Questions
Will I pay the tax separately?
No. The Vaping Products Duty is included within the retail price, so you won't see it added separately at the checkout.
Does nicotine strength affect the tax?
No.
The duty is based on the volume of liquid, not how much nicotine it contains.
Are nicotine-free e-liquids included?
Yes.
The duty applies to vaping liquids whether they contain nicotine or not.
Are prefilled pods affected?
Yes.
Prefilled pods containing vape liquid are covered by the new duty.
Are vape kits being taxed?
No.
The duty applies to vape liquid, not the devices themselves.
Will every product increase in price on 1 October?
Not necessarily.
Some retailers may still have eligible existing stock available after the duty begins, meaning prices may increase gradually as new stock replaces older inventory.
Can I still vape after the tax starts?
Absolutely.
Nothing changes about the legality of vaping for adult users. The main difference is that many vape liquids are expected to become more expensive over time.
Final Thoughts
The introduction of the Vaping Products Duty marks one of the biggest changes to the UK vaping industry in recent years.
While higher prices are never welcome, it's important to remember that vaping remains a popular alternative for millions of adult smokers and is still expected to be more affordable than smoking for many people.
As October approaches, we'll continue to monitor any further Government announcements and update this guide if anything changes.
If you have any questions about the new vape tax or how it may affect the products you use, our team is always happy to help.
