From the 1st of October 2026, vaping in the UK is set to become more expensive. But how much will vape prices actually increase? Which products will be affected? What does the new vape tax mean for vapers? We unpack everything for you below so that you’re fully in the know and don’t have any unanswered questions. If by some miracle you do have an unanswered question, you can reach out to us via email at helpers@vape.co.uk or using the livechat button in the bottom right hand corner where our lovely humans are available 8am-8pm 7 days a week.
Introduction To The UK Vape Tax
From the 1st of October 2026, the Government is introducing a new Vaping Products Duty (VPD) commonly referred to as the ‘UK vape tax’. For the first time, vaping liquids sold in the UK will be subject to a specific excise duty. The new duty will apply at a flat rate of £2.20 for every 10ml of vaping liquid, regardless of whether that liquid contains nicotine. That means everything from standard 10ml e-liquids and nic salts, to shortfills and prefilled pods will be affected. However this doesn’t necessarily mean that the prices of the products you buy will go up by this exact amount and not a penny over, as there are further factors that can affect the price. But more on that later.
The Government says the purpose of the tax is to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining a financial incentive for smokers to switch away from cigarettes. The change has understandably raised plenty of questions. How much more will vaping cost? Will shortfills become significantly more expensive? What happens to prefilled pods? Will vape prices double? And will vaping still be cheaper than smoking? So here’s everything you need to know…
When is the UK vape tax being introduced?
The new Vaping Products Duty comes into effect on the 1st of October 2026. This does not mean that as the clock strikes twelve on the morning of the 1st of October the price will immediately shoot up, so there is no need to panic buy around this date. This assumption is pretty widely accepted at the moment but it is not the case and the price increases will be gradual thanks to the ‘cooling off period’ for the tax. This will last until the 31st of March 2027 and it allows vape shops to sell off the rest of their lower priced stock before it is mandatory to purchase and sell at the new higher price.
The tax was originally announced at the Spring Budget 2024 and subsequently confirmed by the Government; HMRC has since published detailed guidance covering how the duty will work, who is responsible for paying it and how vaping products will be marked as duty-paid. It’s a pretty boring read though, just saying.
Unlike existing VAT, which is already included in the price of vaping products, this is a completely new excise duty. (An excise duty is an indirect tax charged on goods like alcohol, tobacco, and fuel).
The duty will be charged at £2.20 per 10ml of vaping liquid. That works out at:
22p per ml
44p for 2ml
£2.20 for 10ml
£4.40 for 20ml
£11 for 50ml
£22 for 100ml
HMRC have confirmed that the duty is a flat rate and does not change according to nicotine strength, so going from a 20mg liquid to a 10mg liquid will still unfortunately cost the same.
Which vape products will be affected?
One of the most important things to know is that the new tax isn’t simply a tax on nicotine, it applies to vaping liquid whether it contains nicotine or not. That means the new tax can affect:
10ml e-liquid bottles
Nicotine salt e-liquids
Freebase e-liquids
Shortfills
Nicotine-free e-liquid
E-liquid contained within prefilled pods
Refill cartridges
Other products containing vaping liquid
This is particularly important for shortfill users because the duty is based on the volume of liquid rather than the size of the finished retail bottle (so shortfill users buying 100ml of liquid in a 120ml bottle will only be charged the tax on the 100ml of liquid) or the amount of nicotine contained within it. So basically, if something contains e-liquid that is intended for vaping, you will be paying the excise tax. More liquid = more duty however shortfills will actually become one of the most cost effective ways of vaping, despite the very high upfront cost.
Hardware like vape kits, empty pods, coils etc are not subject to the Vaping Products Duty. None of these items will face the £2.20 per 10ml charge simply because they’re being used with e-liquid.
How much will a 10ml bottle of e-liquid cost after the vape tax?
A standard 10ml bottle contains exactly 10ml of liquid, meaning it will attract £2.20 of Vaping Products Duty. For example, imagine a 10ml e-liquid currently costs £3.00. The calculation would look roughly like this:
Current price: £3.00
Vaping Products Duty: +£2.20
VAT on the additional duty: +£0.44
Tax-driven increase: approximately £2.64
This means the product would need to sell for approximately £5.64 simply to reflect the additional duty and associated VAT, before considering any other changes to manufacturing, distribution, wholesale or retail costs. That doesn’t necessarily mean every £3 bottle will become exactly £5.64. Retail prices are determined by the entire supply chain and retailers may need to adjust their pricing structures once the new duty is introduced.
What about nicotine shots?
Nicotine shots are also affected in the exact same way as the standard 10ml bottles of e-liquid spoken about above, and will need to sell for approximately £5.64 each.
For years many shortfill products have been sold with nicotine shots included as part of a promotional bundle. Once the new duty applies, there is an additional tax cost associated with those nicotine shots, meaning retailers will have to reconsider how these offers are structured, and potentially start charging for those nic shots that used to be free.
Will CBD e-liquids also be affected?
Yes, just the same as any non CBD e-liquid would. It’s not the nicotine itself that’s being taxed, but rather the liquid.
How much will a 2ml prefilled pod kit cost after the vape tax?
Prefilled pods are another important category because the amount of liquid is relatively small. A 2ml pod contains 2ml of vaping liquid which at 22p per ml means once VAT on the duty (£0.44) is taken into account, the tax-related increase is approximately 53p per 2ml pod. So a two-pack containing two 2ml pods and 4ml of liquid in total would attract an 0.88p duty. With VAT on the duty, the total tax-driven increase would be approximately £1.06.
The individual increase may therefore look relatively small compared with an 100ml shortfill, but regular pod users can feel the effect over time because the pods are purchased repeatedly. Vape tax aside, because with pod kits you’re paying the highest price for the least amount of liquid, they will actually become one of the most expensive ways to vape after the vape tax despite having a drastically lower upfront cost. Shortfills will become the most cost effective way to vape, even though you’ll have to take out a small bank loan to be able to afford the initial upfront cost.
Shortfills are likely to see some of the biggest increases
(While still remaining the most cost effective way to vape!)
If there is one category where the new tax is likely to make a particularly noticeable difference to upfront costs, it’s shortfills. A shortfill containing 50ml of e-liquid will attract £11 of duty, and a 100ml shortfill will attract £22.
Once VAT on the duty is included, the additional tax-related cost is approximately:
50ml: £13.20
100ml: £26.40
This is why a shortfill that currently appears to be relatively inexpensive can look considerably more expensive after the vape tax. For example, a 100ml shortfill currently selling for £12 would, purely from the new duty and VAT on that duty, have approximately £26.40 added to its cost. That doesn’t mean its final retail price will necessarily be exactly £38.40. Other costs and pricing decisions will influence the final price as we’ve previously spoken about.
The tax isn’t saying that a 100ml bottle is inherently more expensive because it is premium or contains more nicotine, It’s simply charging for the amount of vaping liquid contained within it.
Here is a rough guide for you to summarize these price increases.
What happens to multibuy offers?
Here at vape.co.uk we absolutely love a multibuy offer, and we know you do too. Unfortunately, these are likely to be one of the most noticeable changes for regular vapers. When every 10ml bottle attracts £2.20 of duty before VAT, there is significantly less room for us retailers to maintain these historic price points as much as we would otherwise like to.
For example, four 10ml bottles currently on a 4 for £10 offer contain 40ml of liquid meaning they attract an additional £8.80 cost. The VAT-inclusive tax impact is approximately £10.56meaning 4 for £10 on your favourite e-liquid will be out of the question. It doesn’t necessarily mean that multibuy discounts will disappear completely, but traditional low-cost multibuy offers may become considerably harder to maintain so you lovely customers should expect the structure and pricing of these offers to change.
Why is the Government introducing the vape tax?
According to HMRC, the Vaping Products Duty is intended to reduce the affordability and appeal of vaping products particularly among young people and non-smokers, while maintaining a financial incentive for existing smokers to move towards less harmful alternatives. Of course reducing the appeal to young people is something we wholeheartedly back and agree with, but marketing this as a ‘financial incentive’ has us raising our eyebrows. We have heard countless stories of people saying they’re simply going to go back to smoking because vaping will no longer be the cheap way to get your nicotine fix anymore. Vaping will still be cheaper than smoking, and by quite a lot, but we understand that this has left a bad taste in the mouths of some ex smokers who feel like they are now being punished simply for switching to a heathier alternative.
Additionally the Government have also stated it’s part of wider efforts to regulate the vaping market, something which we do also agree would be beneficial. There are still too many dodgy vape shops around selling unregulated and fake vapes to people and tarnishing the entire industry, so the benefits of the vape tax will be felt in this area.
Will vaping still be cheaper than smoking?
For many adult smokers who switch completely from cigarettes to vaping, vaping is still expected to remain the cheaper option and the duty is not intended to change this; the Government has simultaneously increased tobacco duty, including an additional tobacco duty increase intended to preserve the price difference between tobacco and vaping. However, the price difference will become smaller.
The actual comparison depends heavily on how much you vape, what products you use and how much you currently spend on cigarettes. A person using a small amount of e-liquid in a refillable MTL device will have a very different monthly cost from someone using large quantities of e-liquid in a high-powered sub-ohm device. The more e-liquid you use, the more duty you ultimately pay.
There are other options though if you want to stay away from cigarettes but also can’t justify the new cost of vaping. You could try nicotine pouches, nicotine strips, nicotine toothpicks, nicotine gum, and no doubt more non e-liquid nicotine options will appear as the market shifts. These products will not be affected by the vape tax, because they do not contain any e-liquid.
We do have a blog on the Top 5 Vaping Alternatives Of 2026 here if you’d like some more info – so please don’t just call it a day and pick up the ciggies!
Could the vape tax encourage people to buy illegal vapes?
This is one of the major concerns surrounding the new duty as the UK already has a significant problem with illegal and non-compliant vaping products. If legitimate vaping products become substantially more expensive, there is a risk that some consumers may look for cheaper alternatives through unregulated sellers; that could include products that have not paid the appropriate duty, products that don’t comply with UK safety and capacity rules, or products that have entered the UK through unofficial supply chains.
The Government are also introducing a Vaping Duty Stamps Scheme to try and combat this. From 1 October 2026, duty stamps will need to be attached to individual vaping products released onto the UK market. HMRC says the stamps are intended to help identify legitimate products and strengthen enforcement of the new duty. Consumers should therefore be particularly cautious of products that appear suspiciously cheap after the new tax comes into force, as if a price looks too good to be true, it probably is. You will still receive some products without this duty stamp on between the 1st of October and the 31st of March 2027 while the cooling off period is active and retailers sell off their old stock, but anything you get after the 31st of March 2027 that is not stamped should be questioned.
What happens to existing stock?
Retailers will be able to continue selling certain pre-duty stock already held in the retail supply chain after 1 October 2026. HMRC has confirmed that retailers can sell existing unstamped stock until the 31st of March 2027 under the transitional arrangements. From the 1st of April 2027, the duty-stamp requirements become fully applicable to all e-liquid containing vaping products.
This means customers could see some unusual pricing during the transition and two apparently identical products may temporarily have different prices because one was manufactured and supplied before the new duty applied while another was supplied after the duty came into effect. So if you see 20mg Elfliqs at £3.49 and 10mg Elfliqs at £6.49 on the vape.co.uk site, this is completely normal and it’s all to do with the timing of the stock entering the supply chain.
What can vapers do to reduce the impact?
There are still lots of different ways to manage your vaping costs!
One of the biggest factors will be how much e-liquid you use. High-powered devices generally consume significantly more liquid than lower-powered MTL devices. Because the new tax is charged according to liquid volume, reducing consumption can reduce the amount of duty you ultimately pay. Refillable devices can also remain an economical option compared with repeatedly purchasing prefilled products, particularly for people who use a significant amount of liquid. However, consumers should never change nicotine strength or vaping habits in a way that causes them to return to smoking. The most important consideration for anyone who has switched from cigarettes is maintaining that switch.
You also have the option of using nicotine containing products that don’t contain any e-liquid such as:
What does the vape tax mean for the future of vaping?
The introduction of Vaping Products Duty represents a fundamental change for the UK vaping industry. Until now, vaping products have not been subject to a dedicated excise duty. From October 2026, every milliliter of vaping liquid entering the legitimate UK market will carry a specific tax. That is likely to influence everything from product pricing and multibuy promotions to consumer buying habits and the types of products that offer the best value. We might even see whole new vaping products emerging, just like we did when the disposable vape ban happened.
For retailers, manufacturers and consumers alike, the next few months will therefore be a period of significant adjustment. We don’t know exactly what it will look like, but vaping isn’t going anywhere, and were certainly not, so please reach out to us anytime with any question you may have and we’ll do our absolute best to support you during this transitional period and beyond.
In Summary
– The UK vape tax comes into effect on 1 October 2026, but you will likely not feel these price increases until nearer March 2027. The key figure to remember is £2.20 per 10ml of e-liquid, regardless of nicotine strength.
– VAT will continue to apply, meaning the direct tax impact is approximately £2.64 per 10ml when the VAT on the duty is included.
– The tax will affect e-liquids, shortfills, nicotine shots, prefilled pods and other products containing vaping liquid, while vape hardware such as devices, empty pods, coils, and also nicotine pouches are not subject to the new – liquid duty.
– The Government’s objective is to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining the financial incentive for smokers to move away from cigarettes.
– For existing adult vapers, the change is likely to mean higher prices and a greater need to consider how much e-liquid they use and which format has the best value.
– For the industry, it marks the beginning of a very different era.
– And for consumers, the most important thing to remember is that the vape tax is not a retailer-specific price increase, it is a new Government excise duty being applied across the legitimate UK vaping market. So just because you know a guy who knows a guy that can get a nic salt for £1.50, it doesn’t mean you should.
Disclaimer
This blog post is intended as general information about the UK’s Vaping Products Duty and is based on Government and HMRC information available at the time of publication. Tax rules and implementation guidance can change, so customers and businesses should refer to the latest HMRC guidance for the most up-to-date information.
Need help with anything vape related or have a question about our products? Click the button in the bottom corner to chat with one of our UK-based vape experts and get real-time advice from our team.
How Much Will Vape Prices Increase In 2026?
From the 1st of October 2026, vaping in the UK is set to become more expensive. But how much will vape prices actually increase? Which products will be affected? What does the new vape tax mean for vapers? We unpack everything for you below so that you’re fully in the know and don’t have any unanswered questions. If by some miracle you do have an unanswered question, you can reach out to us via email at helpers@vape.co.uk or using the livechat button in the bottom right hand corner where our lovely humans are available 8am-8pm 7 days a week.
Introduction To The UK Vape Tax
From the 1st of October 2026, the Government is introducing a new Vaping Products Duty (VPD) commonly referred to as the ‘UK vape tax’. For the first time, vaping liquids sold in the UK will be subject to a specific excise duty. The new duty will apply at a flat rate of £2.20 for every 10ml of vaping liquid, regardless of whether that liquid contains nicotine. That means everything from standard 10ml e-liquids and nic salts, to shortfills and prefilled pods will be affected. However this doesn’t necessarily mean that the prices of the products you buy will go up by this exact amount and not a penny over, as there are further factors that can affect the price. But more on that later.
The Government says the purpose of the tax is to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining a financial incentive for smokers to switch away from cigarettes. The change has understandably raised plenty of questions. How much more will vaping cost? Will shortfills become significantly more expensive? What happens to prefilled pods? Will vape prices double? And will vaping still be cheaper than smoking? So here’s everything you need to know…
When is the UK vape tax being introduced?
The new Vaping Products Duty comes into effect on the 1st of October 2026. This does not mean that as the clock strikes twelve on the morning of the 1st of October the price will immediately shoot up, so there is no need to panic buy around this date. This assumption is pretty widely accepted at the moment but it is not the case and the price increases will be gradual thanks to the ‘cooling off period’ for the tax. This will last until the 31st of March 2027 and it allows vape shops to sell off the rest of their lower priced stock before it is mandatory to purchase and sell at the new higher price.
The tax was originally announced at the Spring Budget 2024 and subsequently confirmed by the Government; HMRC has since published detailed guidance covering how the duty will work, who is responsible for paying it and how vaping products will be marked as duty-paid. It’s a pretty boring read though, just saying.
Unlike existing VAT, which is already included in the price of vaping products, this is a completely new excise duty. (An excise duty is an indirect tax charged on goods like alcohol, tobacco, and fuel).
The duty will be charged at £2.20 per 10ml of vaping liquid. That works out at:
HMRC have confirmed that the duty is a flat rate and does not change according to nicotine strength, so going from a 20mg liquid to a 10mg liquid will still unfortunately cost the same.
Which vape products will be affected?
One of the most important things to know is that the new tax isn’t simply a tax on nicotine, it applies to vaping liquid whether it contains nicotine or not. That means the new tax can affect:
This is particularly important for shortfill users because the duty is based on the volume of liquid rather than the size of the finished retail bottle (so shortfill users buying 100ml of liquid in a 120ml bottle will only be charged the tax on the 100ml of liquid) or the amount of nicotine contained within it. So basically, if something contains e-liquid that is intended for vaping, you will be paying the excise tax. More liquid = more duty however shortfills will actually become one of the most cost effective ways of vaping, despite the very high upfront cost.
Hardware like vape kits, empty pods, coils etc are not subject to the Vaping Products Duty. None of these items will face the £2.20 per 10ml charge simply because they’re being used with e-liquid.
How much will a 10ml bottle of e-liquid cost after the vape tax?
A standard 10ml bottle contains exactly 10ml of liquid, meaning it will attract £2.20 of Vaping Products Duty. For example, imagine a 10ml e-liquid currently costs £3.00. The calculation would look roughly like this:
Current price: £3.00
Vaping Products Duty: +£2.20
VAT on the additional duty: +£0.44
Tax-driven increase: approximately £2.64
This means the product would need to sell for approximately £5.64 simply to reflect the additional duty and associated VAT, before considering any other changes to manufacturing, distribution, wholesale or retail costs. That doesn’t necessarily mean every £3 bottle will become exactly £5.64. Retail prices are determined by the entire supply chain and retailers may need to adjust their pricing structures once the new duty is introduced.
What about nicotine shots?
Nicotine shots are also affected in the exact same way as the standard 10ml bottles of e-liquid spoken about above, and will need to sell for approximately £5.64 each.
For years many shortfill products have been sold with nicotine shots included as part of a promotional bundle. Once the new duty applies, there is an additional tax cost associated with those nicotine shots, meaning retailers will have to reconsider how these offers are structured, and potentially start charging for those nic shots that used to be free.
Will CBD e-liquids also be affected?
Yes, just the same as any non CBD e-liquid would. It’s not the nicotine itself that’s being taxed, but rather the liquid.
How much will a 2ml prefilled pod kit cost after the vape tax?
Prefilled pods are another important category because the amount of liquid is relatively small. A 2ml pod contains 2ml of vaping liquid which at 22p per ml means once VAT on the duty (£0.44) is taken into account, the tax-related increase is approximately 53p per 2ml pod. So a two-pack containing two 2ml pods and 4ml of liquid in total would attract an 0.88p duty. With VAT on the duty, the total tax-driven increase would be approximately £1.06.
The individual increase may therefore look relatively small compared with an 100ml shortfill, but regular pod users can feel the effect over time because the pods are purchased repeatedly. Vape tax aside, because with pod kits you’re paying the highest price for the least amount of liquid, they will actually become one of the most expensive ways to vape after the vape tax despite having a drastically lower upfront cost. Shortfills will become the most cost effective way to vape, even though you’ll have to take out a small bank loan to be able to afford the initial upfront cost.
Shortfills are likely to see some of the biggest increases
(While still remaining the most cost effective way to vape!)
If there is one category where the new tax is likely to make a particularly noticeable difference to upfront costs, it’s shortfills. A shortfill containing 50ml of e-liquid will attract £11 of duty, and a 100ml shortfill will attract £22.
Once VAT on the duty is included, the additional tax-related cost is approximately:
This is why a shortfill that currently appears to be relatively inexpensive can look considerably more expensive after the vape tax. For example, a 100ml shortfill currently selling for £12 would, purely from the new duty and VAT on that duty, have approximately £26.40 added to its cost. That doesn’t mean its final retail price will necessarily be exactly £38.40. Other costs and pricing decisions will influence the final price as we’ve previously spoken about.
The tax isn’t saying that a 100ml bottle is inherently more expensive because it is premium or contains more nicotine, It’s simply charging for the amount of vaping liquid contained within it.
Here is a rough guide for you to summarize these price increases.
What happens to multibuy offers?
Here at vape.co.uk we absolutely love a multibuy offer, and we know you do too. Unfortunately, these are likely to be one of the most noticeable changes for regular vapers. When every 10ml bottle attracts £2.20 of duty before VAT, there is significantly less room for us retailers to maintain these historic price points as much as we would otherwise like to.
For example, four 10ml bottles currently on a 4 for £10 offer contain 40ml of liquid meaning they attract an additional £8.80 cost. The VAT-inclusive tax impact is approximately £10.56meaning 4 for £10 on your favourite e-liquid will be out of the question. It doesn’t necessarily mean that multibuy discounts will disappear completely, but traditional low-cost multibuy offers may become considerably harder to maintain so you lovely customers should expect the structure and pricing of these offers to change.
Why is the Government introducing the vape tax?
According to HMRC, the Vaping Products Duty is intended to reduce the affordability and appeal of vaping products particularly among young people and non-smokers, while maintaining a financial incentive for existing smokers to move towards less harmful alternatives. Of course reducing the appeal to young people is something we wholeheartedly back and agree with, but marketing this as a ‘financial incentive’ has us raising our eyebrows. We have heard countless stories of people saying they’re simply going to go back to smoking because vaping will no longer be the cheap way to get your nicotine fix anymore. Vaping will still be cheaper than smoking, and by quite a lot, but we understand that this has left a bad taste in the mouths of some ex smokers who feel like they are now being punished simply for switching to a heathier alternative.
Additionally the Government have also stated it’s part of wider efforts to regulate the vaping market, something which we do also agree would be beneficial. There are still too many dodgy vape shops around selling unregulated and fake vapes to people and tarnishing the entire industry, so the benefits of the vape tax will be felt in this area.
Will vaping still be cheaper than smoking?
For many adult smokers who switch completely from cigarettes to vaping, vaping is still expected to remain the cheaper option and the duty is not intended to change this; the Government has simultaneously increased tobacco duty, including an additional tobacco duty increase intended to preserve the price difference between tobacco and vaping. However, the price difference will become smaller.
The actual comparison depends heavily on how much you vape, what products you use and how much you currently spend on cigarettes. A person using a small amount of e-liquid in a refillable MTL device will have a very different monthly cost from someone using large quantities of e-liquid in a high-powered sub-ohm device. The more e-liquid you use, the more duty you ultimately pay.
There are other options though if you want to stay away from cigarettes but also can’t justify the new cost of vaping. You could try nicotine pouches, nicotine strips, nicotine toothpicks, nicotine gum, and no doubt more non e-liquid nicotine options will appear as the market shifts. These products will not be affected by the vape tax, because they do not contain any e-liquid.
We do have a blog on the Top 5 Vaping Alternatives Of 2026 here if you’d like some more info – so please don’t just call it a day and pick up the ciggies!
Could the vape tax encourage people to buy illegal vapes?
This is one of the major concerns surrounding the new duty as the UK already has a significant problem with illegal and non-compliant vaping products. If legitimate vaping products become substantially more expensive, there is a risk that some consumers may look for cheaper alternatives through unregulated sellers; that could include products that have not paid the appropriate duty, products that don’t comply with UK safety and capacity rules, or products that have entered the UK through unofficial supply chains.
The Government are also introducing a Vaping Duty Stamps Scheme to try and combat this. From 1 October 2026, duty stamps will need to be attached to individual vaping products released onto the UK market. HMRC says the stamps are intended to help identify legitimate products and strengthen enforcement of the new duty. Consumers should therefore be particularly cautious of products that appear suspiciously cheap after the new tax comes into force, as if a price looks too good to be true, it probably is. You will still receive some products without this duty stamp on between the 1st of October and the 31st of March 2027 while the cooling off period is active and retailers sell off their old stock, but anything you get after the 31st of March 2027 that is not stamped should be questioned.
What happens to existing stock?
Retailers will be able to continue selling certain pre-duty stock already held in the retail supply chain after 1 October 2026. HMRC has confirmed that retailers can sell existing unstamped stock until the 31st of March 2027 under the transitional arrangements. From the 1st of April 2027, the duty-stamp requirements become fully applicable to all e-liquid containing vaping products.
This means customers could see some unusual pricing during the transition and two apparently identical products may temporarily have different prices because one was manufactured and supplied before the new duty applied while another was supplied after the duty came into effect. So if you see 20mg Elfliqs at £3.49 and 10mg Elfliqs at £6.49 on the vape.co.uk site, this is completely normal and it’s all to do with the timing of the stock entering the supply chain.
What can vapers do to reduce the impact?
There are still lots of different ways to manage your vaping costs!
One of the biggest factors will be how much e-liquid you use. High-powered devices generally consume significantly more liquid than lower-powered MTL devices. Because the new tax is charged according to liquid volume, reducing consumption can reduce the amount of duty you ultimately pay. Refillable devices can also remain an economical option compared with repeatedly purchasing prefilled products, particularly for people who use a significant amount of liquid. However, consumers should never change nicotine strength or vaping habits in a way that causes them to return to smoking. The most important consideration for anyone who has switched from cigarettes is maintaining that switch.
You also have the option of using nicotine containing products that don’t contain any e-liquid such as:
None of these products will be hit by the new vape tax.
You can view our blog on the best vaping alternatives of 2026 here, and our blog on the best nicotine pouches of 2026 here for more specific recommendations.
What does the vape tax mean for the future of vaping?
The introduction of Vaping Products Duty represents a fundamental change for the UK vaping industry. Until now, vaping products have not been subject to a dedicated excise duty. From October 2026, every milliliter of vaping liquid entering the legitimate UK market will carry a specific tax. That is likely to influence everything from product pricing and multibuy promotions to consumer buying habits and the types of products that offer the best value. We might even see whole new vaping products emerging, just like we did when the disposable vape ban happened.
For retailers, manufacturers and consumers alike, the next few months will therefore be a period of significant adjustment. We don’t know exactly what it will look like, but vaping isn’t going anywhere, and were certainly not, so please reach out to us anytime with any question you may have and we’ll do our absolute best to support you during this transitional period and beyond.
In Summary
– The UK vape tax comes into effect on 1 October 2026, but you will likely not feel these price increases until nearer March 2027. The key figure to remember is £2.20 per 10ml of e-liquid, regardless of nicotine strength.
– VAT will continue to apply, meaning the direct tax impact is approximately £2.64 per 10ml when the VAT on the duty is included.
– The tax will affect e-liquids, shortfills, nicotine shots, prefilled pods and other products containing vaping liquid, while vape hardware such as devices, empty pods, coils, and also nicotine pouches are not subject to the new – liquid duty.
– The Government’s objective is to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining the financial incentive for smokers to move away from cigarettes.
– For existing adult vapers, the change is likely to mean higher prices and a greater need to consider how much e-liquid they use and which format has the best value.
– For the industry, it marks the beginning of a very different era.
– And for consumers, the most important thing to remember is that the vape tax is not a retailer-specific price increase, it is a new Government excise duty being applied across the legitimate UK vaping market. So just because you know a guy who knows a guy that can get a nic salt for £1.50, it doesn’t mean you should.
Disclaimer
This blog post is intended as general information about the UK’s Vaping Products Duty and is based on Government and HMRC information available at the time of publication. Tax rules and implementation guidance can change, so customers and businesses should refer to the latest HMRC guidance for the most up-to-date information.
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