From 1 October 2026, every millilitre of vaping liquid sold in the UK carries a new excise duty. It applies to all e-liquid, nicotine or not, at one flat rate. There is nothing to panic about, but it is worth understanding the numbers so you can plan.
The key facts
- £2.20 per 10ml of vaping liquid, one flat rate, regardless of nicotine content
- Takes effect 1 October 2026 (registration opened 1 April 2026)
- Applies to all vaping liquid, including nicotine-free shortfills
- VAT is charged on top of the duty-inclusive price
- Products will carry a duty stamp; unstamped stock is sellable until 31 March 2027
- Tobacco duty rises by an equivalent amount at the same time
What the duty is
Vaping Products Duty (VPD) is a new excise duty introduced by the Finance Act 2026. It is charged at £2.20 per 10 millilitres of vaping liquid produced in or imported into the UK. The rate is flat, a 20mg/ml nic salt and a 0mg shortfill are taxed identically, by volume, because the duty is on the liquid, not the nicotine.
The maths, per bottle size
The duty is charged by volume, so the more liquid in the bottle, the more duty it carries. VAT (20%) is then charged on the duty-inclusive price, so the real increase at the till is a little higher than the duty alone, roughly £2.64 per 10ml once VAT is added.
| Bottle | Liquid volume | Duty at £2.20/10ml | Approx. added with VAT |
|---|---|---|---|
| 10ml nic salt / freebase | 10ml | £2.20 | ~£2.64 |
| 10ml nic shot | 10ml | £2.20 | ~£2.64 |
| 50ml shortfill | 50ml | £11.00 | ~£13.20 |
| 100ml shortfill | 100ml | £22.00 | ~£26.40 |
These figures are the duty (plus VAT on the duty) added to a product's existing pre-duty price. Larger shortfills carry the most duty because they hold the most liquid, worth bearing in mind if you buy in volume. The format breakdown is in our e-liquid types guide.
Duty stamps and the sell-through window
Alongside the duty, a Vaping Duty Stamps scheme requires legal products to carry a duty stamp. Stock that shops already hold before the duty begins can still be sold, unstamped, during a sell-through period that ends 31 March 2027. From 1 April 2027, all vaping products outside duty suspension must carry a stamp, regardless of when they were made.
Key dates
- 1 April 2026: registration for the duty and stamp scheme opened
- 1 October 2026: Vaping Products Duty takes effect; £2.20 per 10ml applies
- 31 March 2027: last day to sell unstamped stock held before the duty began
- 1 April 2027: all products must carry a duty stamp
Planning ahead, sensibly
There is no need for drama here, just a little planning. If you have a flavour and strength you rely on, it is reasonable to keep a sensible amount in before 1 October 2026, the way you might with anything you know is going up in price. A few things worth remembering:
- E-liquid has a shelf life, typically a year or two, so buy what you will realistically get through, not a lifetime's supply.
- Store it cool, dark and upright, away from children and pets.
- The duty applies to shortfills too, so a large shortfill bought now is one of the more efficient ways to lock in pre-duty pricing on volume.
We will keep this page updated as the scheme beds in. No drama, just good planning.
Common questions
How much is the UK vape tax?
When does it start?
Does it apply to 0mg / nicotine-free e-liquid?
Can I still buy stock from before the duty?
Sources
- HMRC / GOV.UK, "Introduction of Vaping Products Duty from 1 October 2026" (£2.20 per 10ml, all vaping liquid, registration 1 April 2026): gov.uk
- HMRC / GOV.UK, "Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme" (duty stamps; 1 April 2027 stamp requirement): gov.uk
- Finance Act 2026, Part 4 (duty charge from 1 October 2026; unstamped-sales provisions from 1 April 2027): legislation.gov.uk/ukpga/2026/11/part/4
- GOV.UK, "Changes to tobacco duty rates" (equivalent one-off tobacco duty increase): gov.uk
This guide gives factual information about the products we sell and the tax that applies to them. It is not tax, financial, medical or stop-smoking advice. Figures shown are the duty (and VAT on that duty) added to a product's pre-duty price. If you have questions about your health or about quitting smoking, the NHS Better Health service is the right place to start.