UK Vape Tax | Vaping Product Duty Explained

UK Vape Tax 2026 – What You Need to Know

From 1 October 2026, the UK is introducing a new excise duty on vape liquids, officially called Vaping Products Duty. This tax applies to most vape liquids sold in the UK and is charged based on liquid volume, not nicotine strength.

If you buy vape liquid to use in a reusable vape device, it’s very likely covered by this duty.

What the UK Vape Tax Applies To

The vape tax applies to liquids intended for vaping, regardless of whether they contain nicotine. This includes:

  • 10ml nicotine salt bottles

  • Freebase and 50/50 e-liquids

  • 0mg shortfills and nicotine-free vape juice

  • Flavour concentrates designed specifically for vaping

  • Prefilled pods and cartridges for closed-pod systems

The tax applies only to the liquid. Vape devices, tanks, coils, batteries, and chargers are not taxed, unless they come prefilled with vape liquid. 

Disposable vapes were banned in the UK from 1 June 2025, so the vape tax mainly affects refillable systems, bottled liquids, and legal pod formats.

When Does the Vape Tax Start?

  • 1 October 2026 – Vape liquids supplied in the UK must be duty-paid

  • 1 April 2027 – It becomes illegal to sell vape liquids without an official duty stamp, unless the product is held in duty suspension

As stock changes over, you’ll start seeing compliant packaging with duty stamps on retail products.

How the Vape Tax Is Calculated

The UK vape tax uses a flat rate per millilitre, meaning:

  • Nicotine strength does not affect the tax

  • Only the total liquid volume matters

Vape Tax Rate

  • £2.20 per 10ml

  • £0.22 per ml

This rate applies to all vape liquids, including nicotine-free products.

Vape Tax Calculation Formula

You can estimate the duty included in any product using this simple calculation:

Vape tax = total ml × £0.22

Examples

  • 10ml bottle → £2.20 duty

  • 2ml pod → £0.44 duty

  • 20ml total liquid → £4.40 duty

  • 50ml shortfill → £11.00 duty

  • 100ml shortfill → £22.00 duty

Larger bottles include more tax simply because they contain more liquid.

Are Nicotine-Free Liquids Taxed?

Yes. Liquids labelled 0mg are still taxed because HMRC defines taxable products by intended use, not ingredients.

If a liquid is made for vaping, it falls within scope — whether it contains nicotine or not.

There’s also no difference in tax between nicotine salts and freebase liquids.

How Different Vape Formats Are Affected

Prefilled Pods

Most prefilled pods contain 2ml of liquid, which means £0.44 of duty per pod is built into the price.

Shortfills

Shortfills carry a higher total duty due to their size:

  • 50ml shortfill → £11.00 duty

  • 100ml shortfill → £22.00 duty

Despite the higher upfront tax, shortfills can still offer better value per ml.

Refillable Vape Kits

Refillable devices themselves are not taxed. Only the liquid you buy is subject to the duty.

Duty Stamps and Product Compliance

From October 2026, vape liquids sold legally in the UK must carry an official vaping duty stamp on the outer packaging.

These stamps:

  • Are issued by HMRC

  • Seal the product packaging

  • Include security features to prevent tampering

From 1 April 2027, selling unstamped vape liquids (outside duty suspension) becomes an offence.

Does the Vape Tax Apply Across the UK?

Yes. The same vape tax rate and rules apply across:

  • England

  • Scotland

  • Wales

  • Northern Ireland

The Channel Islands and Isle of Man set their own tax rules, so UK duty stamps may not apply to products purchased there.

Vape Tax vs Smoking Costs

Even with the new vape tax, vaping is expected to remain cheaper than smoking for most users.

Cigarettes are subject to very high tobacco duties and VAT, while vape liquid is taxed only by volume. Although prices will rise from 2026, the overall tax burden on vaping remains significantly lower than on combustible tobacco.

Key Takeaways

  • Vape tax starts 1 October 2026

  • Charged at £0.22 per ml

  • Applies to all vape liquids, including 0mg

  • Nicotine strength does not matter

  • Devices and hardware are not taxed

  • Duty stamps become mandatory at retail from April 2027

The amount you'll spend depends on your preferred brand of vape juice and the bottle's size. Here are the average potential prices based on popular vape liquid products:

Bottle Size

Current Price (inc VAT)

Tax Increase

Future Price (inc VAT)

Budget 10ml

£1.20

£2.20

£3.86

Mid-Range 10ml

£3.50

£2.20

£6.14

Budget 50ml

£4.00

£11.00

£17.20

Mid-Range 50ml

£10.00

£11.00

£23.20

100ml E-Liquid

£13.00

£22.00

£39.40

Pre-Filled Pods (2 x 2ml)

£5.00

£1.00

£6.20

Vape FAQs

All your vaping related questions answered in simple terms.

What is an Ohm (Ω)?

An ohm is the measure of electrical resistance of the coil inside an atomiser or tank. It is normally shown using this symbol - Ω.
What is the difference between MTL & DTL Vaping?

Vaping comes in two varieties: Mouth to lung (MTL) and direct lung (DTL). MTL mirrors the act of smoking a cigarette, whilst DTL resembles the experience of smoking shisha.

MTL vaping tends to be more based around throat hit and less vapour, whereas the DTL vaping is more about thicker cloud and vast flavour.
What are Nic Salts?

Nic Salts, formed by blending nicotine with liquid, result in an e-liquid suitable for vaping. Notably, Nic Salts boast superior bloodstream absorption compared to the distilled nicotine found in standard e-liquid formulations.
What is in Eliquid?

E-liquids typically consist of four primary components: VG (Vegetable Glycerine), PG (Propylene Glycol), flavorings, and often nicotine, although nicotine-free e-liquids are available.

VG and PG are widely utilised in food and pharmaceuticals and are deemed very safe. Within e-liquids, they serve as the foundational ingredients. Nicotine addresses cravings, while flavours enhance the taste of the e-liquid, preventing it from being bland.
When should I change my Coils/Pods?

When you detect a decline in flavour quality or a decrease in vapour output, it's advisable to replace your coil or pod, depending on the type of kit you have.

Pods typically endure around 5 to 10 refills, while coils generally last one to two weeks, depending on usage intensity.

Delivery FAQs

All your delivery related FAQs

What time is order cut off?

We ship all orders on the same day which are placed before 2pm. We are looking at extending these cut off times very soon as we are in negotiations with our courier partners.
Shipment Options

Royal Mail Tracked & DPD Local