Want to Learn More About the UK Vape Tax?
Read our complete guide to the UK Vaping Products Duty, including the start date, duty rate, VAT impact, duty stamps, pre-duty stock and what the changes could mean for e-liquid prices.
Pre-duty vape e-liquid is qualifying stock produced or imported before the UK Vaping Products Duty begins on 1 October 2026.
Products in this collection remain available at their current pre-duty prices while eligible stock lasts, including selected nicotine salts, shortfills, 10ml e-liquid and nicotine shots.
Artisan Ices [EXPIRED] - Garden Ice Strawberry 100ml
Nixer x Ohm Brew - Cranberry Pomegranate & Cherry 30ml
Bubbleworx [EXPIRED] - Original Bubblegum 100ml
FUGU Japanta [EXPIRED] - Peach Ice Tea Nic Salt 10ml
Whipped - Original Vanilla Whipped Goodness 200ml
The Lancashire Creamery - Strawberry Milkshake Deluxe 100ml
Artisan Ices [EXPIRED] - Ripe Ice Blueberry 100ml
Wick Liquor [EXPIRED] - Boulevard Nic Salt
Frukt Cyder [EXPIRED] - Strawberry Lime Nic Salt
From 1 October 2026, the new Vaping Products Duty will add £2.20 for every 10ml of vaping liquid. Once 20% VAT is added, that works out at an additional £2.64 per 10ml.
Based on a Mix Labs Originals nic salt (when bought as a multibuy).
Example kit containing 10ml plus a 2ml prefilled pod.
The duty also applies to nicotine-free vaping liquid.
VPD also applies to nicotine shots that are added to shortfills.
Based on a £14.99 shortfill and two £1 nicotine shots.
Based on a £9.99 Longfill and a £2.99 Mixer Kit containing three 10ml bottles.
Vaping Products Duty is a new UK excise duty that will apply to vaping liquid from 1 October 2026. It will be charged at a flat rate of £2.20 per 10ml, regardless of whether the liquid contains nicotine.
The duty applies to vaping liquid intended for use in an e-cigarette or vaping device. This includes both nicotine-containing and nicotine-free e-liquid.
Vaping Products Duty begins on 1 October 2026. New duty-liable products released for sale from that date will need to meet the applicable duty and duty-stamp requirements.
Pre-duty stock is vaping liquid that was produced or imported before Vaping Products Duty came into force. Qualifying products can continue to be sold during HMRC’s transitional grace period.
Duty stamps will help show that the required duty rules have been followed. They will normally appear on the outermost part of the retail packaging, such as the product box or bottle.
Vaping products produced or imported before the duty begins may qualify to be sold as existing unstamped stock during the grace period.
Newly released duty-liable stock must carry the appropriate duty stamp. Retailers may continue selling qualifying existing unstamped stock.
Retailers can continue selling qualifying unstamped products produced or imported before 1 October 2026 while eligible stock remains.
Vaping products outside duty suspension must carry the required duty stamp, regardless of when they were produced.
This collection brings together qualifying pre-duty e-liquid that is still available at its current pre-VPD price. Stock levels will vary, and products will leave the collection as eligible inventory sells through.
Browse Pre-Duty E-LiquidClear answers about pre-duty e-liquid, the new UK Vaping Products Duty and how vape prices may be affected.
Vaping Products Duty is a new UK excise duty on vaping liquids. It begins on 1 October 2026 and is charged at £2.20 for every 10ml of vaping liquid.
The duty itself is £2.20 per 10ml. When 20% VAT is added to that amount, the duty-related cost becomes £2.64 per 10ml.
Yes. The duty applies to vaping liquid regardless of how much nicotine it contains. This means nicotine-free shortfills and longfills can also be affected.
Pre-duty e-liquid is qualifying stock produced or imported before Vaping Products Duty begins. The new duty has not been applied to that stock, so it can remain available at its current pre-duty price while eligible inventory lasts.
No. Normal taxes such as VAT may still apply. “Pre-duty” means qualifying stock has not had the new Vaping Products Duty applied to it.
Yes. Retailers may continue selling qualifying unstamped vaping products until 31 March 2027, provided the products were produced or imported before 1 October 2026.
From 1 April 2027, vaping products outside duty suspension must carry the required vaping duty stamp, regardless of when they were produced.
Not necessarily. £2.64 per 10ml illustrates the £2.20 duty plus VAT. Final retail prices may also be affected by supplier costs, manufacturing costs, promotions and retailer pricing decisions.
Products will remain available only while qualifying pre-duty inventory lasts. Individual flavours, strengths and bottle sizes may sell out at different times.
No. The price examples are illustrations showing how the duty and associated VAT could affect familiar vape products. They are not confirmed future selling prices.
Read our complete guide to the UK Vaping Products Duty, including the start date, duty rate, VAT impact, duty stamps, pre-duty stock and what the changes could mean for e-liquid prices.