The cheapest way to vape in the UK after the 2026 vape tax will generally be an efficient refillable mouth-to-lung pod kit used with bottled e-liquid.
For most people using 10mg or 20mg nicotine, a refillable MTL kit paired with multibuy nic salts should offer the lowest ongoing cost. If you use a lower nicotine strength, a compatible 50/50 shortfill may work out even cheaper per millilitre.
Prefilled pod systems remain convenient and can still offer good value—particularly when bought through a multibuy—but you pay extra for the sealed pod, integrated coil and ready-filled format.
This guide compares refillable kits, nic salts, prefilled pods and shortfills using real Legion of Vapers prices checked in September 2026.
For the confirmed rate, key dates and transitional-stock rules, read our complete UK Vape Tax 2026 guide.
What Is the Cheapest Way to Vape After the Tax?
The answer depends on the nicotine strength and vaping style you require:
| Type of Vaper | Likely Cheapest Option |
|---|---|
| 10mg or 20mg MTL user | Refillable pod kit with multibuy nic salts |
| Low-strength or 0mg user | Refillable device with compatible shortfill |
| Convenience-focused user | Large-capacity prefilled pod multibuy |
| Occasional user | Small prefilled pod system |
| High-powered DTL user | Shortfills remain cheapest per ml, but higher liquid use increases total spending |
For most everyday vapers, the best balance is a refillable MTL pod kit with a higher-resistance pod and 10ml nic salts.
Why We Are Comparing Cost Per Millilitre
Advertised puff counts are estimates, not guaranteed results. The number of puffs achieved depends on:
- Puff length
- Device power
- Airflow setting
- Coil resistance
- How frequently the device is used
- Individual vaping style
A product advertised at 25,000 puffs will not necessarily provide the same usage time for every customer.
The UK vape tax is also based on liquid volume—not puff count. Comparing the price per millilitre therefore provides a clearer starting point.
Actual monthly spending will still depend on how many millilitres you use.
How Much Does the Vape Tax Add?
Vaping Products Duty is charged at 22p per ml, equivalent to £2.20 for every 10ml of vaping liquid.
If the full duty and associated VAT are passed on, the potential customer impact is approximately 26.4p per ml.
| E-Liquid Volume | Duty | Potential Impact Including VAT |
|---|---|---|
| 2ml | £0.44 | £0.53 |
| 10ml | £2.20 | £2.64 |
| 12ml | £2.64 | £3.17 |
| 22ml | £4.84 | £5.81 |
| 50ml | £11.00 | £13.20 |
| 100ml | £22.00 | £26.40 |
The final retail increase may differ because manufacturers, importers, suppliers and retailers must also account for their own operating costs and pricing structures.
Refillable Pod Kit With Nic Salts
For most 10mg and 20mg users, an efficient refillable pod kit should provide the cheapest practical long-term setup.
You purchase the device once and then pay for:
- Bottled e-liquid
- Replacement pods or coils
- Occasional replacement of the device
The vape kit, battery and empty replacement pods are not directly subject to Vaping Products Duty. Only e-liquid is subject to the new volume-based charge.
Legion of Vapers currently offers many nic salt e-liquids on a five-for-£10 multibuy, making the effective cost £2 per 10ml bottle.
If £2.64 were added to each 10ml bottle after duty and VAT, the indicative equivalent would be:
| Nic Salt Purchase | Current Multibuy Equivalent | Estimated Tax-Related Addition | Indicative Total |
|---|---|---|---|
| One 10ml bottle | £2.00 | £2.64 | £4.64 |
| Five 10ml bottles | £10.00 | £13.20 | £23.20 |
This is an illustration, not a confirmed future selling price. Multibuy offers may change as duty-paid stock replaces existing inventory.
Some ranges currently offer even lower multibuy prices. Drifter Bar Salts, for example, are available on a ten-for-£15 offer at the time of writing.
Estimated Monthly Refillable Pod Cost
Consider an illustrative MTL user consuming approximately 2ml per day, or 60ml per month.
Using the five-for-£10 nic salt equivalent:
- Current liquid cost: approximately £12 per 60ml
- Estimated liquid cost after full tax impact: approximately £27.84 per 60ml
- Replacement pod cost: approximately £5–£7.50 per month
- Indicative total: approximately £33–£35 per month
The replacement-pod estimate assumes two or three pods per month from a four-pack costing around £9.99. Pod life varies considerably depending on the e-liquid, resistance, sweetness, and how you use the pod.
This estimate doesn’t include the initial device purchase, but a refillable device can last many months with proper maintenance.
A Practical Refillable Setup
The Vaporesso XROS 6 Mini is a suitable example of a low-maintenance refillable kit.
It includes:
- 1600mAh internal battery
- Automatic inhale activation
- Adjustable airflow
- MTL and RDL capability
- COREX 3.0 pod technology
- Compatibility with the wider XROS pod range
Genuine Vaporesso XROS COREX 3.0 pods are currently available in packs of four from £8.99–£9.99.
For lower liquid consumption, an MTL resistance such as 0.8Ω, 1.0Ω or 1.2Ω will normally be more economical than a lower-resistance pod operated at higher power.
Other refillable platforms from OXVA and Uwell can provide similar advantages. Key factors include efficient MTL performance, readily available replacement pods, and compatibility with 50/50 e-liquids.
Browse our complete range of refillable pod kits.
Are Prefilled Pods Cheaper Than Refillable Kits?
Prefilled pods cost more per millilitre in many cases because the price includes:
- E-liquid
- Sealed pod
- Integrated coil
- Filling and assembly
- Added convenience
However, large-capacity prefilled systems purchased through a strong multibuy can come surprisingly close to the monthly cost of a refillable setup.
The Hayati Pro Ultra Plus 25K refill pods contain:
- One 2ml pod
- Two 10ml refill containers
- 22ml total e-liquid
- Integrated mesh coil
- 20mg nicotine salt
- Current multibuy of four for £24
Each refill set currently works out at £6 when purchased through the multibuy.
A 22ml set could attract an additional tax of about £5.81 after VAT. If you add that full amount, the indicative price would be about £11.81 per refill set.
| Hayati Refill Purchase | Total Liquid | Current Multibuy Price | Indicative Total After Tax Impact |
|---|---|---|---|
| One multibuy-equivalent set | 22ml | £6.00 | £11.81 |
| Three sets | 66ml | £18.00 | £35.43 |
| Four sets | 88ml | £24.00 | £47.23 |
For someone consuming around 60ml per month, three refill sets provide 66ml at an indicative cost of approximately £35.43.
That is close to the £33–£35 refillable estimate. However, the exact comparison depends on future multibuys, individual pod life and how much e-liquid the customer actually uses.
Prefilled systems remain a strong choice if convenience, sealed refills, and avoiding manual filling matter more than achieving the lowest possible cost.
Browse all prefilled vape kits and replacement prefilled pods.
Refillable vs Prefilled Monthly Cost
Using an illustrative consumption level of approximately 60ml per month:
| Setup | Indicative Monthly Cost After Tax | What the Cost Includes |
|---|---|---|
| Refillable MTL kit with five-for-£10 nic salts | £33–£35 | 60ml e-liquid and approximately 2–3 replacement pods |
| Refillable MTL kit with a lower-priced nic salt deal | Potentially under £33 | Depends on future availability of the offer |
| Hayati Pro Ultra Plus prefilled system | Around £35.43 | Three complete 22ml refill sets providing 66ml |
| Other prefilled systems | Varies | Depends on total liquid volume, pod price and multibuy |
These figures are estimates based on September 2026 prices plus the potential tax-and-VAT impact. They are not confirmed future retail prices.
Are Shortfills Still the Cheapest E-Liquid?
Shortfills can remain the cheapest option per millilitre, even after the vape tax.
For example, Drifter Bar Juice 100ml currently costs £6.99.
If approximately £26.40 in duty and VAT were added to the 100ml liquid, its indicative price would become £33.39 before accounting for any changes to nicotine-shot pricing or the existing free-shot offer.
That works out at approximately £3.34 per 10ml, which is lower per millilitre than many post-duty nic salts and prefilled pods.
However, that does not automatically make a shortfill the cheapest choice for every vaper.
Nicotine Strength Changes the Comparison
Most shortfills contain 0mg nicotine. Adding two standard nicotine shots to 100ml usually produces approximately 120ml at 3mg.
That is very different from a 10ml nic salt containing 10mg or 20mg nicotine.
A customer comfortable using 3mg liquid in an efficient refillable device may get excellent value from a compatible 50/50 shortfill. Someone who needs 10mg or 20mg nicotine would not receive an equivalent experience from a standard 3mg shortfill mixture.
Using too low a nicotine strength may also lead some people to vape more frequently and consume more liquid, potentially removing the expected saving.
Choose a nicotine strength appropriate for your existing needs rather than selecting liquid on bottle price alone.
Can Shortfills Be Used in Pod Kits?
It depends on the VG/PG ratio.
A 50VG/50PG shortfill can work in many refillable MTL pod kits. A thicker 70VG/30PG high-VG shortfill is usually intended for sub-ohm devices and may not wick properly in smaller, higher-resistance MTL pods.
Always check:
- E-liquid VG/PG ratio
- Recommended pod resistance
- Device wattage
- Manufacturer compatibility information
Browse our shortfill e-liquids.
Why Sub-Ohm Vaping Can Cost More Overall
A 100ml shortfill may cost less per millilitre than nic salts, but sub-ohm devices generally vaporise more liquid.
An illustrative MTL user might consume around 2ml per day, while a high-powered DTL user could consume 10ml or more. Actual usage varies substantially.
At the post-duty rate, 10ml of daily liquid consumption creates approximately £2.64 per day in duty-and-VAT impact alone. Over 30 days, that is about £79.20 before adding the original e-liquid cost and replacement coils.
The cheapest bottle isn’t always the cheapest vaping routine. How much liquid your device consumes matters more after the tax.
How to Reduce Your Vaping Costs
1. Use an efficient MTL pod
Higher-resistance MTL pods generally operate at lower power and use less liquid than low-resistance RDL or DTL coils.
2. Compare cost per millilitre
Divide the final product price by its total e-liquid volume. Do not compare products using puff claims alone.
3. Choose the right nicotine strength
A suitable strength can provide satisfaction without encouraging unnecessary liquid consumption. Do not use a stronger nicotine level than you require.
4. Use multibuy offers carefully
Compare the complete multibuy price, total millilitres and product compatibility. A cheaper pack is not good value if you do not enjoy the flavour or cannot use it before its best-before date.
5. Look after refillable pods
Prime new pods properly, avoid letting them run dry, and use an appropriate e-liquid. Very sweet liquids may shorten coil life.
6. Order efficiently
Combining purchases can help you reach free-delivery thresholds and avoid paying postage on several small orders. Legion of Vapers offers free tracked delivery on qualifying orders over £40.
7. Use transitional stock sensibly
Qualifying pre-duty stock can remain on sale until 31 March 2027. Some products may therefore retain their existing pricing after 1 October 2026 while stock remains available.
Avoid buying excessive quantities or unfamiliar flavours solely because they are cheaper. E-liquid you don’t use doesn’t save you money.
Cheapest Option by Vaping Style
Best for 10mg and 20mg Users
Choose a refillable MTL pod kit with multibuy nic salts.
Best for Lower-Strength Users
Consider a refillable device with a compatible 50/50 shortfill, provided the resulting nicotine strength meets your needs.
Best for Convenience
Choose a rechargeable prefilled system with competitively priced replacement pods.
Best for Occasional Use
A simple rechargeable device with small prefilled pods may be easier to manage, even if its price per millilitre is higher.
Best for DTL Vapers
Shortfills remain the most practical format, but using a suitable coil and moderate wattage may help reduce unnecessary liquid consumption.
Frequently Asked Questions
What is the cheapest way to vape in the UK?
For most people using 10mg or 20mg nicotine, the cheapest practical option is an efficient refillable MTL pod kit paired with multibuy nic salt e-liquids.
Will refillable vapes still be cheaper after the vape tax?
Usually, yes. You reuse the device and refill the pod with bottled e-liquid. Hardware and empty pods are not directly subject to Vaping Products Duty.
Are prefilled pods cheaper than nic salts?
Prefilled pods generally cost more per millilitre, but large-capacity pods bought through a multibuy can come close to the total monthly cost of refillable nic salts once you include replacement pods.
Are shortfills cheaper than nic salts?
Shortfills can be cheaper per millilitre. However, standard shortfill mixtures produce a much lower nicotine strength, and sub-ohm users generally consume considerably more liquid.
How much will a 10ml nic salt cost after the tax?
The duty-and-VAT impact is potentially around £2.64 per 10ml. A bottle currently costing the equivalent of £2 through a multibuy could therefore cost around £4.64 if the entire increase were added. Final prices may vary.
Does the vape tax apply to vape kits and replacement pods?
The tax applies to vaping liquid. Devices, coils and empty refillable pods are not directly taxed. Prefilled pods are taxed according to the amount of e-liquid they contain.
Should I compare vapes using puff count?
Puff counts are manufacturer estimates and can vary according to usage. Cost per millilitre provides a more consistent comparison because the tax itself is calculated from liquid volume.
Will prices rise immediately on 1 October 2026?
Not necessarily. Retailers can continue selling qualifying unstamped stock produced or imported before 1 October until 31 March 2027. Individual product prices may change as duty-paid stock arrives.
Final Verdict
For most UK vapers using 10mg or 20mg nicotine, the cheapest long-term setup after the 2026 vape tax is likely to be:
- An efficient refillable MTL pod kit
- A higher-resistance pod
- Nic salt e-liquid purchased through a multibuy
- Sensible pod care to reduce replacement costs
Low-strength users may spend less by using compatible 50/50 shortfills, while large-capacity prefilled systems remain competitive for customers who value convenience.
The crucial calculation is no longer simply the price of the bottle. Compare the total millilitres, nicotine strength, replacement-pod cost and how much liquid your device uses.
Prices and offers checked on 22 September 2026. Future post-duty prices are estimates and may change as new stock enters the UK supply chain.
