The UK Government is introducing a new Vaping Products Duty (VPD) on all vaping products containing e-liquid.
This will add a tax of £0.22 per millilitre of e-liquid to existing prices. The duty will apply to all e-liquid (10mls 50mls 100mls), prefilled vape kits and prefilled replacement pods.
From 1st October 2026 vape prices will increase. You will also see a tax duty stamp on packaging, as all newly manufactured products must display a duty stamp by law. However some items without a stamp may still be sold during a transition period whilst retailers clear existing stock.
Why has the tax been introduced?
This tax aims to reduce vaping amongst underage people and discourage excessive use by increasing product costs. Higher prices may make these products less accessible to underage users. It also helps combat counterfeit goods, as the duty stamp provides reassurance that products are legitimate and meet regulatory standards.
How much is the tax?
The duty is set at £0.22 per millilitre of e-liquid. For example, a standard 10ml bottle will increase in price by £2.20
When does the tax start?
The tax comes into effect on 1st October 2026. From this date, all applicable products will see a price increase from here.
Which products are affected?
Any products containing e-liquid will be taxed including:
- 10ml e-liquid bottles
- Short fills (50/100ml)
- Pre filled vape kits
- Pre filled pods
Which products are NOT affected?
Products that do not contain e-liquid will not be taxed including:
- Refillable vape kits
- Coils
- Heated tobacco
- Nicotine pouches, strips and gum
- Empty replacement pods
- Accessories such as glass, batteries and chargers
- Any CBD products
Do you have to pay this tax seperately?
The tax will be automatically included in the price of the products displayed on this website from 1st October 2026, so there is nothing extra you need to do.
How will prices change?
The price will depend solely on how much e-liquid a product contains:
for example
- A 10ml bottle will cost £2.20 more
- a 100ml short fill will cost £22 more
Larger e-liquids will see the biggest price increases, Pre filled pod kits will also increase in price, though by a smaller amount unless they include multiple pods or large e-liquid capacities.
Can the tax be avoided?
Unfortunately not, the tax cannot be avoided on products containing e-liquid. While refillable kits are not taxed, the e-liquid used to fill them will be subject to the duty.
