The UK vape tax starts on 1 October 2026. Officially called Vaping Products Duty (VPD), it introduces a flat duty of £2.20 for every 10ml of vaping liquid, whether it contains nicotine or not.
Once VAT is included, the potential additional cost to customers is about £2.64 per 10ml, assuming the full cost is passed on.
The tax applies to:
- Nicotine salt e-liquids
- Freebase e-liquids
- Nicotine shots
- Nicotine-free e-liquids
- Shortfills
- Prefilled pods
- Big-puff refill containers
- E-liquid supplied inside vape kits
Vape hardware without e-liquid—including devices, coils, empty refillable pods, tanks and batteries—is not subject to Vaping Products Duty.
This guide explains when the UK vape tax begins, how much prices could increase, what vaping duty stamps mean and how the transition may affect customers at Legion of Vapers.
UK Vape Tax 2026 at a Glance
| Question | Confirmed Information |
|---|---|
| Official name | Vaping Products Duty |
| Start date | 1 October 2026 |
| Duty rate | £2.20 per 10ml |
| Equivalent rate | 22p per ml |
| Does it apply to 0mg liquid? | Yes |
| Does it apply to nicotine shots? | Yes |
| Is VAT still charged? | Yes |
| Can existing unstamped stock still be sold? | Yes, until 31 March 2027 |
| When must all retail stock carry a duty stamp? | 1 April 2027 |
What Is Vaping Products Duty?
Vaping Products Duty is a new excise duty charged based on the amount of vaping liquid in a product.
The rate is the same regardless of:
- Nicotine strength
- VG/PG ratio
- Bottle size
- Flavour
- Brand
- Whether the liquid contains nicotine
A 10ml bottle of 20mg nic salt and a 10ml bottle of nicotine-free e-liquid therefore attract the same £2.20 duty.
Duty is based on liquid volume rather than the product’s retail price. This means larger-volume products, such as shortfills, will face a substantially higher duty charge than smaller bottles and pods.
When Does the UK Vape Tax Start?
Vaping Products Duty officially begins on 1 October 2026.
However, this does not necessarily mean that every vape product will increase in price overnight.
| Date | What Happens |
|---|---|
| 1 April 2026 | HMRC applications opened for affected manufacturers, importers, warehousekeepers and stamp handlers |
| 1 October 2026 | Vaping Products Duty and the Vaping Duty Stamps Scheme begin |
| 1 October 2026 to 31 March 2027 | Retailers can continue selling eligible unstamped stock produced or imported before the duty started |
| 1 January 2027 | Only digital vaping duty stamps can be newly affixed |
| 1 April 2027 | All liable vaping products held outside duty suspension must carry a valid duty stamp |
HMRC confirms that retailers may continue storing and selling qualifying unstamped stock produced or imported before 1 October 2026 until 31 March 2027.
You can read the official HMRC guidance for vape wholesalers and retailers for further information.
Will Vape Prices Increase on 1 October 2026?
Not every product will increase in price immediately on 1 October.
Retailers can continue selling qualifying pre-duty stock without a vaping duty stamp during the transitional period. Prices are therefore likely to change gradually as older stock sells out and is replaced by new duty-paid stock.
The timing may vary between:
- Different retailers
- Different brands
- Individual flavours
- Nicotine strengths
- Bottle sizes
- Prefilled pod systems
One flavour could move to its post-duty price before another flavour from the same range if their stock arrives at different times.
By 1 April 2027, all liable vaping products offered for sale must carry an appropriate vaping duty stamp.
How Much Will Vape Prices Increase?
The confirmed duty is 22p per ml, equivalent to £2.20 per 10ml.
VAT continues to apply. If the full duty and associated VAT are passed on, the approximate consumer cost increase would be:
| Total E-Liquid Volume | Duty | Potential Increase Including VAT |
|---|---|---|
| 2ml | £0.44 | £0.53 |
| 6ml | £1.32 | £1.58 |
| 10ml | £2.20 | £2.64 |
| 12ml | £2.64 | £3.17 |
| 20ml | £4.40 | £5.28 |
| 22ml | £4.84 | £5.81 |
| 50ml | £11.00 | £13.20 |
| 100ml | £22.00 | £26.40 |
These figures show the tax-related cost, not a guaranteed final selling price. The actual price of an individual product will also depend on the manufacturer, importer, supplier and retailer.
How Will the Vape Tax Affect 10ml E-Liquids?
A standard 10ml bottle will receive £2.20 in Vaping Products Duty.
After VAT, the potential additional customer cost is approximately £2.64 per bottle if the full increase is passed on.
For example, a bottle currently priced at £3.99 could cost approximately £6.63 after the full tax-related increase. Final prices may differ by brand and retailer.
This applies equally to:
- 5mg nic salts
- 10mg nic salts
- 20mg nic salts
- Freebase 10ml e-liquids
- 0mg 10ml e-liquids
- 10ml nicotine shots
Browse our current range of nicotine salt e-liquids.
How Will the Vape Tax Affect Shortfills?
Shortfills are likely to experience the largest monetary increases because Vaping Products Duty is based entirely on liquid volume.
A 50ml shortfill attracts:
- £11.00 in duty
- A potential increase of approximately £13.20 after VAT
A 100ml shortfill attracts:
- £22.00 in duty
- A potential increase of approximately £26.40 after VAT
Nicotine shots are taxed separately because they also contain vaping liquid.
If a 50ml shortfill is combined with one 10ml nicotine shot, the total tax-related impact across the 60ml of liquid could be approximately £15.84 including VAT.
If a 100ml shortfill is combined with two 10ml nicotine shots, the potential tax-related impact across the complete 120ml could reach approximately £31.68 including VAT.
This does not mean every shortfill will increase by exactly these amounts immediately. Existing stock, supplier pricing and future retailer promotions will all influence the final price.
Explore our current shortfill e-liquids before the market completes its transition to duty-paid stock.
How Will Prefilled Pods and Big-Puff Vapes Be Taxed?
Prefilled products are taxed according to the total volume of vaping liquid supplied in the retail pack, rather than the advertised puff count.
Examples include:
- A 2ml prefilled pod: approximately £0.53 including VAT
- A system containing 2ml plus a 4ml refill: approximately £1.58 including VAT
- A system containing 2ml plus a 10ml refill: approximately £3.17 including VAT
- A system containing 2ml plus two 10ml refills: approximately £5.81 including VAT
These are estimated tax-related increases where the full duty and associated VAT are passed on.
Two products advertising a similar puff count may receive different tax charges if they contain different amounts of e-liquid. When comparing products after October, check the total millilitres supplied rather than relying only on the puff estimate.
Browse our prefilled vape kits and replacement prefilled pods.
Are Refillable Vape Kits, Coils and Empty Pods Taxed?
Vaping Products Duty applies to vaping liquid—not ordinary vape hardware.
The following products are not directly subject to the new liquid duty when sold without e-liquid:
- Refillable pod kits
- Vape devices
- Empty replacement pods
- Replacement coils
- Vape tanks
- Batteries
- Battery chargers
If a starter kit includes a bottle or prefilled pod, the liquid contained in that part of the pack will be subject to duty.
Refillable pod vape kits may become increasingly attractive because lower-powered MTL devices generally consume less e-liquid than high-wattage sub-ohm kits.
What Are Vaping Duty Stamps?
Vaping duty stamps are being introduced alongside Vaping Products Duty to show that liable products have entered the legitimate UK duty system.
New liable stock released onto the UK market from 1 October 2026 must carry the required stamp. Retailers may continue selling qualifying unstamped stock produced or imported before that date until the transitional period ends.
From 1 April 2027, liable vaping products held for retail sale must carry a valid duty stamp.
Customers may therefore see both unstamped pre-duty stock and stamped duty-paid stock in legitimate vape shops between October 2026 and March 2027.
An unstamped product during this transitional period is not automatically illegal. After 1 April 2027, customers should expect all liable vaping products to display the appropriate stamp.
Do Vape Retailers Have to Register for Vaping Products Duty?
An ordinary retailer selling legitimately sourced, duty-paid products does not automatically need to register simply because it sells vape products.
HMRC approval is primarily relevant to businesses involved in activities such as:
- Manufacturing vaping products in the UK
- Importing vaping products
- Storing products under duty suspension
- Purchasing or affixing vaping duty stamps
- Acting as a UK representative for an overseas manufacturer
Retailers must still ensure stock is legally sourced and complies with the rules in effect when it is sold.
What Legion of Vapers Customers Can Expect
Legion of Vapers will continue selling qualifying pre-duty stock during the permitted transitional period.
This means some products may remain at their existing prices after 1 October, while others may change as fresh duty-paid stock arrives. Different flavours or strengths within the same range may change at different times.
We will:
- Continue sourcing genuine UK-compliant stock
- Make price changes as clear as possible
- Avoid suggesting that every product must increase on the same day
- Continue reviewing multibuy offers and value options
- Help customers compare products by liquid volume and expected usage
- Clearly identify better-value alternatives where appropriate
We cannot guarantee how long pre-duty stock will remain available because availability varies by product and customer demand.
How Can Vapers Reduce the Impact?
The tax applies to liquid volume, so reducing unnecessary e-liquid consumption will become more important.
Practical options include:
- Use an efficient refillable MTL pod kit
Lower-powered MTL devices generally use less e-liquid than high-powered sub-ohm kits.
- Compare total liquid volume
Check how many millilitres a prefilled system includes rather than comparing puff counts alone.
- Choose an appropriate nicotine strength
Using a suitable strength in an efficient device may help adult vapers achieve satisfaction while consuming less liquid. Avoid increasing nicotine beyond what you require.
- Check multibuy prices carefully
After the tax begins, compare the total price and total liquid included rather than assuming an older multibuy remains the cheapest option.
- Buy sensibly during the transition
Pre-duty stock may offer better value while available, but avoid buying more than you can reasonably use. Store e-liquids safely, check their best-before dates and keep all vaping products away from children and pets.
- Consider alternatives without vape liquid
Vaping Products Duty does not apply to nicotine pouches because they do not contain vaping liquid. They are a different adult nicotine product and will not suit everyone.
Will Vaping Still Be Cheaper Than Smoking?
The government is introducing an additional tobacco-duty increase alongside Vaping Products Duty, with the stated intention of maintaining a financial incentive for smokers to switch away from cigarettes.
Individual costs will depend on the type of device, liquid consumption and smoking habits. Efficient refillable pod systems are likely to remain among the most economical vaping options, while high-consumption shortfill and sub-ohm users will experience the largest monetary impact.
Vaping is intended for adults who smoke or already vape. Non-smokers should not start vaping.
UK Vape Tax FAQs
How much is the UK vape tax?
Vaping Products Duty is charged at £2.20 per 10ml, equivalent to 22p per ml. With VAT included, the potential customer impact is about £2.64 per 10ml if fully passed on.
When does the vape tax start?
The UK vape tax starts on 1 October 2026.
Will all vape prices rise on 1 October?
No. Retailers can continue selling qualifying unstamped stock produced or imported before 1 October 2026 until 31 March 2027. Prices are therefore expected to change gradually as duty-paid stock replaces existing stock.
Does the tax apply to nicotine-free e-liquid?
Yes. Vaping Products Duty applies to vaping liquid whether or not it contains nicotine.
Are nicotine shots taxed?
Yes. A 10ml nicotine shot attracts £2.20 in duty, with a potential total impact of approximately £2.64 after VAT.
Are shortfills taxed?
Yes. A 50ml shortfill attracts £11 in duty, while a 100ml shortfill attracts £22. VAT and other supply-chain costs may increase the final retail impact.
Are prefilled pods taxed?
Yes. Prefilled pods and refill containers are taxed according to the total amount of e-liquid they contain.
Are empty replacement pods taxed?
No. An empty refillable pod does not contain vaping liquid, so it is not directly subject to Vaping Products Duty.
Are vape kits taxed?
The hardware itself is not subject to Vaping Products Duty. Any e-liquid or prefilled pod supplied with a kit is liable based on its liquid volume.
When do vaping duty stamps become compulsory?
New liable stock released onto the market from 1 October 2026 must follow the duty-stamp rules. Qualifying older unstamped stock can be sold until 31 March 2027. From 1 April 2027, all liable retail stock must carry a valid stamp.
Final Thoughts
The UK vape tax represents a major change to how vaping products are priced.
The most important points are:
- The duty begins on 1 October 2026
- It is charged at £2.20 per 10ml
- Nicotine-free liquid is included
- VAT continues to apply
- Existing qualifying stock can be sold until 31 March 2027
- Prices are likely to increase gradually rather than on one single day
- Large shortfills and high-consumption products will experience the greatest monetary impact
Legion of Vapers will continue monitoring the transition and updating this guide as further practical information becomes available.
