Vape Duty Explained

From 1 October 2026, the UK Government is introducing Vaping Products Duty (VPD) – a new tax on vaping liquids.

The duty will apply to vaping liquid whether it contains nicotine or not, including e-liquids, prefilled pods and other vaping products containing e-liquid.

What does Vape Duty mean for you?

The new duty means that the price of many vaping products will increase because an additional tax is being applied based on the amount of e-liquid a product contains.

The duty is charged at:

£2.20 per 10ml of vaping liquid

That's equivalent to 22p per 1ml.

VAT is also applied

Vaping Products Duty forms part of the amount used to calculate VAT. At the standard 20% VAT rate, this means the £2.20 duty results in a further 44p of VAT.

So, for a VAT-inclusive retail price:

£2.20 Vape Duty + £0.44 VAT = £2.64 total impact per 10ml

The actual change to the price of an individual product will depend on its volume, existing price and how the duty is passed through the supply chain.

How much is the duty?

The duty is based on the volume of vaping liquid, rather than nicotine strength.

*Based on the standard 20% VAT rate and showing the VAT attributable to the Vaping Products Duty. This does not represent the total VAT payable on the product.

Which products are affected?

Vaping Products Duty applies to vaping liquid contained in a range of products, including:

• 10ml e-liquids, including freebase and nic salts
• Nicotine-free e-liquids
• Nic shots
• Shortfills
• Concentrates
• Longfills
• Prefilled pods
• Prefilled vape products
• Other products containing vaping liquid

The amount of duty depends on how much liquid the product contains. This means products with more e-liquid will have a larger duty charge. Products which don't contain vaping liquid, such as refillable vape kits, replacement coils and empty pods, aren't subject to Vape Duty.

When will the new duty apply?

1 October 2026 is the date Vaping Products Duty comes into effect.

There will be a transition period for existing stock. Eligible vaping products manufactured or imported before 1 October 2026 can continue to be sold without a duty stamp until 31 March 2027.

This doesn't mean every price will change overnight. Individual products and flavours will sell through at different rates, so during the transition you may temporarily see different prices between products – or even between different options of the same product – depending on whether they are existing stock or new duty-paid stock.

From 1 April 2027, vaping products sold or supplied in the UK must carry a valid duty stamp, subject to the relevant exemptions and arrangements.

What does this mean when you shop?

Where Vape Duty applies, the price displayed on our website will include the applicable duty. You won't need to calculate the tax yourself or pay it separately at checkout.

As new duty-paid stock enters the supply chain, you may notice prices changing on products containing vaping liquid. The exact impact will vary depending on the amount of liquid they contain.

If you regularly buy e-liquid, you may want to consider purchasing your usual products while pre-duty stock remains available. Availability will vary by product and flavour.

We'll continue to make pricing clear and aim to offer good value. As we adapt to Vape Duty, there may also be changes to offers, discounts, free delivery and loyalty rewards. We'll communicate any changes clearly before they take effect.

In short

Vape Duty is a new tax on vaping liquid.

• Starts: 1 October 2026
• Rate: £2.20 per 10ml
• Equivalent: 22p per ml
• VAT: VAT is also calculated on the duty
• Effective duty + VAT impact: £2.64 per 10ml at 20% VAT
• Applies to: Vaping liquid, any product which contains vaping liquid, including nicotine-free liquid
• Based on: Liquid volume, not nicotine strength
• Price displayed on Total Vapour: Includes applicable duty