UK Vape Tax Changes October 2026: Everything You Need to Know
The New UK Vape Tax Explained
From 1 October 2026, the UK Government will introduce a new Vaping Products Duty (VPD), a nationwide excise tax that applies to all vaping liquids sold or supplied in the UK.
The new duty is set at £2.20 per 10ml of e-liquid (22p per ml) and applies regardless of nicotine strength. This means that nicotine free e-liquids, nicotine salts, shortfills and nic shots will all be subject to the same tax.
Unlike a standard price increase from manufacturers, this is a government imposed tax that every retailer and distributor must pay.
Why Is the Government Introducing the Tax?
The Government has stated that the aim of the new duty is to:
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Reduce the affordability of vaping products, particularly for young people and non-smokers.
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Support wider public health initiatives aimed at creating a smoke free generation.
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Introduce a consistent taxation system across the vaping industry.
While vaping remains widely recognised as a less harmful alternative to smoking, the Government believes increasing prices may discourage uptake among people who do not currently smoke.
How Much Will Prices Increase?
The biggest impact will be on larger bottles of e-liquid.
Example: 100ml Shortfill
Typical retail price before October 2026:
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100ml Shortfill: £14.99
Additional costs introduced:
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Vape Duty: £22.00
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VAT applied on the duty-inclusive price
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Increased cost of nicotine shots
Estimated retail price after October 2026:
Approximately £50 depending on the retailer and the number of nic shots required.
Other Examples
| Product | Vape Duty |
|---|---|
| 2ml Prefilled Pod | £0.44 |
| 10ml E-liquid | £2.20 |
| 50ml Shortfill | £11.00 |
| 100ml Shortfill | £22.00 |
Remember that VAT is charged after the duty has been added, meaning the real increase is even higher than the duty itself.
Nicotine Shots Will Also Increase
Many vapers purchase nicotine-free shortfills and add nic shots separately.
Unfortunately, nic shots are also classified as vaping liquid and will carry the same £2.20 duty per 10ml, plus VAT.
This means a nic shot that previously sold for around £1.00–£1.50 could retail for £4.00 or more after October 2026.
For customers using two nic shots with every 100ml shortfill, this represents a significant additional cost.
Does the Tax Apply to 0mg E-Liquid?
Yes.
One of the biggest changes is that the duty is based on liquid volume rather than nicotine strength.
This means 0mg to 20mg will all pay exactly the same duty per millilitre.
Will Vape Hardware Be Taxed?
The Vaping Products Duty applies to the liquid itself rather than the hardware.
Generally, refillable vape kits, tanks, coils and batteries are not subject to the new duty unless they are sold containing vaping liquid.
Products containing prefilled e-liquid, such as disposable-style pod systems and prefilled pods, will include duty on the liquid they contain.
New Duty Stamps
From 1 October 2026, vaping products released for sale in the UK must also carry an official Vaping Duty Stamp on their retail packaging.
These stamps are designed to:
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Show that the correct duty has been paid.
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Help identify legitimate products.
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Combat illicit and counterfeit vape products.
From 1 April 2027, all vaping products sold outside of duty suspension must display a duty stamp, making it easier for retailers and consumers to identify compliant products.
Final Thoughts
The introduction of Vaping Products Duty on 1 October 2026 represents the biggest pricing change the UK vaping industry has experienced.
With a flat-rate tax of 22p per ml, VAT charged on top, and increased nic shot costs, many popular products will see substantial price rises.
Whether you use shortfills, nic salts or nicotine-free liquids, planning ahead and understanding the new regulations will help you make informed purchasing decisions before the changes take effect.
