UK Vape Tax 2026 – What Is the UK Vaping Products Duty?

UK Vape Tax 2026 – From 1 October 2026, the UK government is introducing a brand-new excise tax on all vaping liquids sold in the country. It’s officially called Vaping Products Duty (VPD), and it will affect every vaper in the UK — whether you use nic salts, shortfill e-liquids, prefilled pods, or even nicotine-free juice.

This is the biggest financial change to hit UK vaping since TPD regulations were first introduced, and it follows hot on the heels of the disposable vape ban that came into effect in June 2025. Whether you vape casually or heavily, understanding what’s coming — and when — will help you make informed choices about your setup, your spending, and how you buy your e-liquid going forward.

In this guide, we’ll break down every confirmed detail from official UK government sources, explain how it affects different types of products, walk through the key dates, and share practical advice on what you can do to prepare.

The Key Facts: How Much, On What, and When

Here’s what the government has confirmed, as published by HMRC on GOV.UK:

The duty rate is a flat charge of £2.20 per 10ml of vaping liquid. That works out to 22p per millilitre. It applies regardless of nicotine strength — a 20mg nic salt bottle is taxed at exactly the same rate as a 3mg freebase or a 0mg nicotine-free liquid.

What’s covered: Any liquid that contains nicotine and either glycerine or glycol, or any liquid that is intended to be vapourised by a vape and is not a medical or tobacco product. In plain English, that means every type of e-liquid sold in the UK — 10ml bottles, shortfills, nic shots, prefilled pod cartridges, and even zero-nicotine juice.

What’s NOT covered: Vaping hardware is exempt. Your pod kit, coils, replacement pods (empty, refillable ones), batteries, and chargers are not subject to VPD. Only the liquid itself is taxed.

When it starts: The duty officially takes effect on 1 October 2026. Business registrations open on 1 April 2026.

The Timeline: Key Dates Every Vaper Should Know

1 April 2026 — Business registration opens. Manufacturers, importers, and warehouses must begin applying for HMRC approval. The government has warned that checks can take up to 45 working days, so businesses need to act early.

1 October 2026 — VPD goes live. From this date, all vaping liquids produced in or imported into the UK will be subject to the £2.20 per 10ml duty. At the same time, Vaping Duty Stamps must be attached to the retail packaging of individual vaping products. Any e-liquid manufactured or imported after this date cannot legally be sold without duty being paid and a stamp being applied.

1 October 2026 to 31 March 2027 — Grace period for existing stock. Retailers can continue selling unstamped stock that was already on shelves or in warehouses before 1 October. This six-month window allows the market to sell through older inventory.

1 April 2027 — Grace period ends. From this date, every vaping product on sale in the UK must carry a duty stamp. Selling unstamped products after this point could result in civil or criminal penalties.

How Much More Will E-Liquid Cost?

The duty is charged at 22p per ml, but remember that VAT (20%) is then charged on top of the duty-inclusive price. So the real cost to you is slightly higher than the raw duty figure. Here’s how it breaks down for common product sizes:

10ml bottle (nic salt or freebase): £2.20 duty + £0.44 VAT on duty = approximately £2.64 added to the price. A bottle currently selling at £3.99 could rise to around £6.50–£7.00.

2ml prefilled pod (e.g. OXVA SlimStick pods or Dojo Blast pods): £0.44 duty per pod + VAT = approximately £0.53 added per pod. Prefilled pods will see the smallest absolute price increase because they contain the least liquid.

10ml nic shot: £2.20 duty + VAT = approximately £2.64 added.

50ml shortfill: £11.00 duty + £2.20 VAT on duty = approximately £13.20 added.

100ml shortfill: £22.00 duty + £4.40 VAT on duty = approximately £26.40 added.

As you can see, larger bottles are hit hardest in absolute terms. A 100ml shortfill that currently costs £12–£15 could end up costing close to £40 once duty and VAT are factored in. Smaller formats like 10ml nic salts and prefilled pods will see more modest increases.

What About Tobacco? Will Smoking Become Cheaper Than Vaping?

No. The government has specifically addressed this concern. Alongside VPD, a one-off increase to tobacco duty will take effect on the same date — 1 October 2026. According to the GOV.UK tobacco duty changes, the increase is £2.20 per 100 cigarettes and £2.20 per 50g of all other tobacco products. This is on top of the existing annual tobacco duty escalator of RPI + 2 percentage points.

The government’s own policy paper states that this is designed to ensure that “the incentive to switch is maintained” and that vaping remains financially cheaper than smoking. In other words, they’ve deliberately increased both taxes at the same time so that switching from cigarettes to vaping still makes economic sense.

If you’re currently using vaping as a way to stay off cigarettes — and many of our customers are, through our work as an official Smoke Free Hampshire partner — vaping will continue to be the cheaper option.

What Are Vaping Duty Stamps?

Alongside the duty itself, the government is introducing a Vaping Duty Stamps (VDS) Scheme. This works in a similar way to the tax stamps you see on packets of cigarettes and bottles of spirits.

Every individual vaping product sold at retail in the UK will need a physical duty stamp attached to its packaging. The stamps will include both physical security features and digital elements for traceability and authentication. HMRC has appointed Cartor Security Printers Limited as the official stamp supplier.

For you as a consumer, duty stamps are actually good news. They make it much easier to identify legitimate, tax-paid products and avoid counterfeit or illicit vaping products. If a product doesn’t carry a stamp after April 2027, it’s either illegal or non-compliant — and you shouldn’t buy it.

Why Is the Government Doing This?

The official HMRC policy paper gives several reasons:

Reducing youth uptake. The government wants to make vaping less affordable for young people and non-smokers. The Chief Medical Officer’s position remains that those who don’t already vape or smoke should not start.

Revenue generation. Treasury analysis estimates VPD will raise more than £550 million per year by 2030–31, funding public services including the NHS.

Tackling the illicit market. The duty stamp scheme is specifically designed to make it easier for Trading Standards and Border Force to identify non-duty-paid and counterfeit products. This is part of the same push that led to the disposable vape ban in June 2025.

Part of the Smoke-Free Generation agenda. VPD sits alongside the Tobacco and Vapes Bill, higher tobacco duties, and the disposable ban as part of the government’s wider public health strategy.

It’s worth noting that the government’s own impact assessment acknowledges the duty will affect an estimated 5.1 million vapers and that heavy vapers will carry the largest burden.

How Does This Affect Different Types of Vapers?

Prefilled Pod Users

If you use a prefilled pod device like the OXVA SlimStick or Dojo Blast 10K, you’ll see the smallest price increases. A 2ml prefilled pod will attract roughly 53p of additional cost (duty + VAT). Prefilled pods are TPD-compliant at 2ml maximum, so the per-pod impact is modest. This makes prefilled systems one of the most cost-predictable options post-tax.

Nic Salt and 10ml Bottle Users

If you buy 10ml nic salts for a refillable pod kit, expect around £2.64 added per bottle. A bottle currently priced at £3.99 will likely land somewhere between £6.50 and £7.00 depending on how brands and retailers absorb or pass on costs. Our multi-buy deals like 4 for £10 and 4 for £12 nic salt bundles will need to be repriced, but we’ll continue to offer the best value we can.

Shortfill and Sub-Ohm Vapers

This is where the biggest impact will be felt. A 50ml shortfill will see around £13 in additional costs, and a 100ml shortfill will see over £26 extra. Plus the nic shots you add will each attract their own £2.64 duty and VAT. Sub-ohm vapers who consume higher volumes of liquid daily will need to plan their budgets accordingly.

Many in the industry expect long fill e-liquids — bottles containing just flavour concentrate, to which you add your own VG, PG, and nic shots — to become more popular. Because VG and PG bought as raw ingredients (not marketed specifically as vaping liquid) may sit outside the duty’s scope, long fills could offer a more cost-effective route for experienced vapers comfortable with DIY mixing.

Zero-Nicotine Vapers

Yes, 0mg e-liquid is subject to the same duty rate. The government’s definition covers any liquid “intended to be vapourised by a vape,” regardless of nicotine content. So if you vape nicotine-free juice, you’ll pay the same £2.20 per 10ml as everyone else.

What You Can Do to Prepare

Don’t panic buy. The duty doesn’t take effect until October, and there’s a six-month grace period for existing stock after that. There’s no rush to stockpile.

Consider your setup. If you currently use a high-consumption sub-ohm device and go through large volumes of shortfill, it may be worth looking at more efficient systems. Refillable pod kits like the OXVA Xlim range or Vaporesso XROS use significantly less e-liquid per day than sub-ohm tanks, which means less duty paid overall.

Prefilled pods become even more attractive. Because prefilled pod systems use 2ml cartridges, the per-pod duty is just 44p before VAT. For vapers who value convenience and predictable costs, prefilled is a smart option post-tax.

Look at nic salt efficiency. Higher-strength nic salt e-liquids (10mg–20mg) deliver nicotine satisfaction more quickly, meaning you typically vape less liquid per day than with low-strength freebase juice. Since the duty is charged per ml, using less liquid means paying less duty.

Watch for deal changes. We’ll be updating our pricing and bundle deals as the October date approaches. Sign up to our newsletter or join the White Vape Co Vape Club to be the first to hear about how we’re keeping costs as low as possible.

Buy from trusted retailers. Once duty stamps become mandatory, buying from legitimate UK vape shops is more important than ever. Products without stamps will be illegal after April 2027, and buying from unregulated sources means risking your health with counterfeit products that have no quality control.

Will Vaping Still Be Cheaper Than Smoking?

Yes — and the government has deliberately designed it that way. Here’s a rough comparison based on post-duty pricing:

Smoking 20 cigarettes a day: Currently around £13–£14 per pack. After the October 2026 tobacco duty increase, expect this to rise further — potentially £14–£15+ per pack, which works out to over £5,000 per year.

Vaping with prefilled pods: Even after duty, a 2-pack of prefilled pods (lasting most vapers 2–4 days) will cost significantly less than a pack of cigarettes. Annual costs will vary but are likely to remain under £1,000–£1,500 depending on usage.

Vaping with refillable pod kits and nic salts: Even at post-duty prices, a 10ml bottle of nic salt could last a moderate vaper 3–5 days. Annual e-liquid costs of roughly £600–£1,000 are realistic, plus occasional coil and pod replacements.

The financial incentive to vape instead of smoke remains strong. If you’re considering making the switch, visit any of our stores in Hythe, Totton, or Holbury and our team will help you find the most cost-effective setup for your needs.

Our View at White Vape Co

We understand that any price increase is unwelcome, especially for the millions of adult vapers who switched from smoking to improve their health. Vaping has helped countless people across Southampton and Hampshire quit cigarettes for good, and we see the positive results every day in our stores.

That said, we also recognise that regulation and taxation — when done properly — can help clean up the market. The duty stamp scheme should make it significantly harder for counterfeit and illicit products to reach consumers, and the parallel tobacco duty increase ensures vaping doesn’t become more expensive than smoking.

What matters most is that you continue to have access to quality products, honest advice, and fair prices. We’ll be transparent about any pricing changes as October approaches, and we’ll continue to offer the best deals and bundles we can to help you manage costs.

If you have questions about the incoming duty, want help choosing a more efficient device, or just want to understand your options, pop into any of our three stores or get in touch online. We’re here to help.

Frequently Asked Questions

When does the UK vape tax start?
The Vaping Products Duty takes effect on 1 October 2026. Business registrations open on 1 April 2026. There is a six-month grace period for existing unstamped stock, which ends on 31 March 2027.

How much is the vape tax?
It’s a flat rate of £2.20 per 10ml of vaping liquid (22p per ml), regardless of nicotine strength. VAT at 20% is then applied on top, making the real consumer impact approximately £2.64 per 10ml bottle.

Does the vape tax apply to nicotine-free e-liquid?
Yes. The duty applies to any liquid intended to be vapourised by a vape, regardless of whether it contains nicotine. Zero-nicotine e-liquid is taxed at the same rate.

Are vape devices and coils taxed?
No. VPD applies only to vaping liquids. Hardware including devices, coils, empty pods, batteries, and chargers are all exempt.

Will smoking become cheaper than vaping?
No. The government is increasing tobacco duty by an equivalent amount on the same date to maintain the price gap. Vaping will remain significantly cheaper than smoking.

What are Vaping Duty Stamps?
Physical stamps with digital traceability features that must be attached to every vaping product sold at retail in the UK. They work like the tax stamps on cigarette packets, helping consumers identify legitimate products and helping authorities tackle counterfeit goods. All products must carry stamps by 1 April 2027.

Will prefilled pods be affected?
Yes, but minimally compared to larger bottles. A standard 2ml prefilled pod will attract approximately 53p in additional costs (44p duty + VAT). This makes prefilled systems like the OXVA SlimStick and Dojo Blast 10K among the most cost-predictable options after the tax.

Can I mix my own e-liquid to avoid the duty?
You can legally mix duty-paid liquids together for personal use — for example, adding a duty-paid nic shot to a duty-paid shortfill. However, mixing non-duty-paid ingredients to produce vaping liquid for sale without HMRC approval will be illegal from 1 October 2026. Raw VG and PG purchased as non-vaping ingredients may sit outside the duty’s scope, but this area is still being clarified.

What’s the best way to save money after the tax?
Consider switching to a more efficient device like a refillable pod kit, which uses less liquid per day than sub-ohm setups. Higher-strength nic salts also help, since you vape less liquid to get the same nicotine satisfaction. Prefilled pod systems offer the smallest per-unit price increase. And keep an eye on our deals page — we’ll continue to offer the best value we can.

Where can I read the official government guidance?
The full policy paper is available on GOV.UK: Introduction of Vaping Products Duty from 1 October 2026. For preparation guidance, search “prepare for vaping duty” on GOV.UK.

This article was published in February 2026 and is based on confirmed information from HMRC and GOV.UK. We’ll update this page as any further details are announced. For personal advice on choosing the right setup ahead of the changes, visit us in Hythe, Totton, or Holbury, or browse our full range at whitevapeco.uk.