A new UK tax on vaping liquid is due to begin on 1 October 2026. Known as Vaping Products Duty, it will affect almost every type of vape liquid sold in the UK, including nicotine salts, shortfills, nicotine shots, prefilled pods and nicotine-free e-liquid.
The official duty rate will be £2.20 per 10ml of vaping liquid. Once the VAT associated with that additional cost is considered, the potential customer-price impact is approximately £2.64 per 10ml, assuming the full cost is passed on.
This guide explains how the new UK vape tax works, which products are affected, what vaping duty stamps are, how pre-duty stock can still be sold and what the changes could mean for familiar vape prices.
What Is Vaping Products Duty?
Vaping Products Duty, often shortened to VPD, is a new UK excise duty charged on vaping liquid.
Excise duties are taxes applied to particular types of goods. Existing examples include alcohol duty and tobacco duty. From October 2026, vaping liquid will become part of the UK excise-duty system as well.
The duty is based on the volume of liquid, not the product’s existing selling price. This means a premium 10ml bottle and a budget 10ml bottle carry the same basic amount of Vaping Products Duty.
It also means the duty can represent a much larger percentage increase on inexpensive vape products.
When Does the UK Vape Tax Start?
Vaping Products Duty officially begins on 1 October 2026.
From that date, newly released liable vaping products must comply with the new duty system. Products released onto the UK market will also normally need an appropriate vaping duty stamp attached to their retail packaging.
There is, however, a transitional period for genuine existing stock that was produced or imported before the new duty began. This is explained in more detail later in this guide.
How Much Is Vaping Products Duty?
The official rate is:
This is equivalent to:
- 22p per millilitre
- £1.10 per 5ml
- £2.20 per 10ml
- £11.00 per 50ml
- £22.00 per 100ml
These figures show the excise duty itself before considering the VAT associated with the additional cost.
| Liquid volume | Vaping Products Duty |
|---|---|
| 2ml | £0.44 |
| 5ml | £1.10 |
| 10ml | £2.20 |
| 20ml | £4.40 |
| 30ml | £6.60 |
| 50ml | £11.00 |
| 60ml | £13.20 |
| 100ml | £22.00 |
| 120ml | £26.40 |
Why Could the Price Impact Be £2.64 Per 10ml?
The legal Vaping Products Duty rate is £2.20 per 10ml. However, VAT continues to apply to vaping products.
Where the complete duty cost is passed into the VAT-inclusive retail price, the simple calculation is:
Therefore, each millilitre of vaping liquid could create an approximate 26.4p duty-and-VAT price impact.
This does not mean every retailer will simply add exactly £2.64 to every 10ml product. Final prices may also change because of:
- supplier and distributor pricing
- manufacturing and packaging costs
- the cost of duty stamps and compliance
- retailer margins
- promotional discounts
- rounding to practical retail price points
Which Vape Products Are Affected?
Vaping Products Duty applies to vaping liquid whether or not it contains nicotine.
Products likely to be affected include:
- 10ml nicotine salt e-liquid
- 10ml freebase nicotine e-liquid
- nicotine-free shortfills
- longfill e-liquid
- nicotine shots and nicotine boosters
- prefilled pods
- prefilled vape kits
- cartridges containing vaping liquid
- other liquids intended to be vapourised in a vape device
Does the Duty Apply to Nicotine-Free Shortfills?
Yes. Nicotine-free liquid is not automatically exempt.
A 100ml shortfill intended to be used as vape liquid can carry duty on the entire 100ml, even before nicotine shots are added.
Does It Apply to Nicotine Shots?
Yes. A standard 10ml nicotine shot is itself vaping liquid and can carry the same £2.20 duty as any other 10ml bottle.
Does It Apply to Prefilled Pods?
Yes. Duty is based on the amount of vaping liquid contained within the pods or cartridges.
For example, a kit containing one 2ml pod and an additional 10ml refill container contains 12ml of vaping liquid in total.
Real-World Vape Price Examples
The following examples show how familiar products could be affected if the full duty and associated VAT are passed into the selling price.
They are illustrations rather than guaranteed future Mix Labs Retail prices.
| Example product | Example current price | Liquid volume | Potential duty and VAT impact | Illustrative new price |
|---|---|---|---|---|
| 10ml nicotine salt | £3.00 | 10ml | £2.64 | £5.64 |
| Prefilled kit containing 10ml plus 2ml | £10.00 | 12ml | £3.17 | £13.17 |
| 100ml nicotine-free shortfill | £14.99 | 100ml | £26.40 | £41.39 |
| 10ml nicotine shot | £1.00 | 10ml | £2.64 | £3.64 |
| 100ml shortfill plus two 10ml nicotine shots | £16.99 | 120ml | £31.68 | £48.67 |
| 30ml Nixer Longfill | £9.99 | 30ml | £7.92 | £17.91 |
| 30ml Nixer Longfill plus 30ml Nixer Mixer Kit | £12.98 | 60ml | £15.84 | £28.82 |
Example 1: £3 Nicotine Salt
A 10ml nicotine salt currently priced at £3 would carry £2.20 in Vaping Products Duty. Including the VAT associated with that additional cost, the potential price impact is £2.64.
That gives an illustrative future price of:
Example 2: £10 Prefilled Kit Containing 12ml
A prefilled kit containing 10ml of refill liquid and a separate 2ml prefilled pod contains 12ml in total.
At an approximate VAT-inclusive impact of 26.4p per millilitre, the total impact would be around £3.17.
Example 3: 100ml Shortfill
Vaping Products Duty applies to nicotine-free vaping liquid as well as nicotine-containing products.
A 100ml shortfill could therefore carry £22 in duty, with an approximate VAT-inclusive impact of £26.40.
Example 4: £1 Nicotine Shot
The duty is based on the volume of liquid rather than its current price. This means a £1 nicotine shot can carry the same £2.20 duty as a more expensive 10ml e-liquid.
Example 5: 100ml Shortfill With Two Nicotine Shots
A 100ml shortfill combined with two 10ml nicotine shots creates a total of 120ml of vaping liquid.
At 26.4p per millilitre, the potential duty-and-VAT impact across the complete combination is £31.68.
Example 6: 30ml Nixer Longfill
A 30ml longfill contains 30ml of concentrated flavoured liquid intended for vaping once mixed.
The illustrative VAT-inclusive impact on 30ml is £7.92.
Example 7: Nixer Longfill With a Mixer Kit
Combining a 30ml Nixer Longfill with a Mixer Kit containing a further 30ml creates 60ml of finished vaping liquid.
The potential duty-and-VAT impact across 60ml is £15.84.
They illustrate what happens when £2.20 per 10ml of duty and the associated VAT are added in full. Suppliers and retailers may structure future prices differently.
What Is Pre-Duty Vape Liquid?
Pre-duty vape liquid is stock produced or imported before Vaping Products Duty comes into force on 1 October 2026.
HMRC’s guidance states that vaping products manufactured or imported before that date are not classed as excise goods for Vaping Products Duty purposes and therefore do not have a VPD liability.
That is why genuine pre-duty stock may remain available at existing pre-VPD prices for a limited period.
Not sure what pre-duty means? Read our pre-duty vape liquid guide .
Does “Pre-Duty” Mean Tax Free?
Not completely.
VAT and normal business taxes may still apply. “Pre-duty” specifically means the new Vaping Products Duty has not been charged on qualifying stock.
Some customers search for phrases such as “tax-free e-liquid” or “duty-free vape juice,” but pre-duty e-liquid is the more precise description.
You can browse qualifying products currently available from Mix Labs Retail in our pre-duty vape e-liquid collection .
How Long Can Pre-Duty Vape Stock Be Sold?
Retailers can continue to store and sell qualifying unstamped stock produced or imported before 1 October 2026 until 31 March 2027.
This creates a six-month transition period between the introduction of the duty and the point at which the wider retail market must be fully stamped.
Qualifying stock can be produced or imported before Vaping Products Duty begins.
Vaping Products Duty begins and newly released liable products must comply with the duty and stamp rules.
Retailers may continue selling qualifying existing unstamped stock while it remains available.
Applicable vaping products outside duty suspension must carry the required duty stamp.
The transition does not guarantee that a particular product will remain available until March 2027. Popular flavours and strengths may sell out much earlier.
What Are Vaping Duty Stamps?
Vaping duty stamps are secure labels used to show that a vaping product has entered the legal duty system.
For products released onto the UK market under the new rules, a stamp will normally be attached to the individual retail product’s packaging.
The scheme includes transitional stamps and digital-feature stamps. According to HMRC’s current timetable:
- transitional stamps are available for a limited period
- digital stamps become available before the duty begins
- from 1 January 2027, only digital stamps may be affixed
- by 1 April 2027, applicable products outside duty suspension must carry a duty stamp
Will Every Product Have a Stamp Immediately?
Not necessarily.
Genuine unstamped products produced or imported before 1 October 2026 can still be sold during the transitional period. The absence of a stamp before 1 April 2027 does not automatically mean a product is illegal.
After the transition ends, applicable products outside duty suspension should carry the required stamp.
How Can Customers Recognise Legal Vape Products?
Customers should purchase vaping products from established UK retailers that can explain where their stock has come from.
During the transitional period, legitimate products may include:
- qualifying unstamped stock produced or imported before 1 October 2026
- stamped stock legally released onto the market from 1 October 2026
Warning signs may include:
- unusually low prices with no clear explanation
- missing manufacturer or importer information
- poor-quality or inconsistent packaging
- products supplied without appropriate safety information
- retailers unable to explain whether stock is pre-duty or duty-paid
Mix Labs Retail will identify qualifying pre-duty products clearly and remove them from the collection as eligible inventory sells through.
For more detail about qualifying older stock, read our guide to pre-duty vape liquid and the UK transition period .
Frequently Asked Questions
When does Vaping Products Duty begin?
Vaping Products Duty begins on 1 October 2026.
How much is the new UK vape duty?
The official rate is £2.20 per 10ml, equivalent to 22p per millilitre.
Why do some examples use £2.64 per 10ml?
£2.64 represents £2.20 in duty plus 44p of VAT at 20%, assuming the full duty cost is passed into the VAT-inclusive retail price.
Does the vape tax apply to nicotine-free e-liquid?
Yes. It applies to vaping liquids regardless of their nicotine content.
Will shortfill prices increase?
Newly released duty-liable shortfills will carry duty based on their liquid volume. The final shelf price will depend on how manufacturers, suppliers and retailers respond.
Will nicotine shots be taxed?
Yes. A standard 10ml nicotine shot can carry £2.20 of Vaping Products Duty.
Does the duty apply to prefilled pods?
Yes. Duty is calculated according to the amount of vaping liquid inside the pods or cartridges.
Can retailers sell unstamped products after October 2026?
Qualifying unstamped products produced or imported before 1 October 2026 can continue to be sold until 31 March 2027.
Does pre-duty mean no VAT?
No. Pre-duty refers specifically to Vaping Products Duty. VAT and other normal costs may still apply.
Are the future prices in this guide guaranteed?
No. They are illustrative calculations showing the possible effect of the duty and VAT. Actual retail prices may differ.
