UK vaping laws have evolved dramatically, and the new Vaping Products Duty (VPD) is the regulation that will actually show up on consumers' receipts: a brand-new tax on e-liquids. The disposable vape ban already came into effect on 1 June 2025, making it illegal to sell, supply, or possess single-use vapes anywhere in the UK.
The measure was introduced as part of a broader effort to reduce youth vaping and tackle environmental waste. While the disposable vape ban did not change how e-liquids for refillable devices and prefilled pod systems are regulated, the new Vaping Products Duty will increase the cost of many vaping liquids.
This guide covers what the Vaping Products Duty (VPD) is, which products are affected, when it will come into effect, and how much it could increase the cost of vaping.
What Is the Vape Tax?
The Vaping Products Duty (VPD) is a new UK excise tax that applies to vaping products. It covers all vaping liquids which contain nicotine and either or both glycerine and glycol. However, refillable vape pods, device batteries, and other accessories are exempt from the vaping tax.
From 1 October 2026, Vaping Products Duty will be charged at a flat rate of £2.20 per 10ml of vaping liquid, regardless of how much nicotine is contained in the product.
So a 10ml nic salt bottle, a 50ml shortfill, and a nicotine-free liquid are all taxed by volume rather than by strength. Value Added Tax (VAT) is then added on top of the duty-inclusive price, increasing the total additional cost to around £2.64 for a 10ml bottle.
From October 2026, every vaping product offered for sale must carry a Vaping Duty Stamp. However, retailers can continue selling existing unstamped stock until 31 March 2027, after which unstamped products will be treated as illegal.
Below is the list of products that are affected by the Vaping Products Duty.
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10ml nicotine salt e-liquids (all strengths, 0mg to 20mg)
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Shortfill e-liquids (50ml, 100ml)
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Zero-nicotine e-liquids
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Nicotine shots
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Pre-filled pods and refill bottles
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Freebase nicotine 10ml bottles
How the Vape Tax Will Affect Prices?
The duty is charged at 22p per ml of e-liquid, but 20% value added tax is then charged on top of the duty-inclusive price. That means the consumer will pay a slightly higher price than the raw duty figure. Below we have made a simple table to illustrate the new pricing.
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Type Of Product
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Current Price
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Vape Duty
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New Price
With VAT
|
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10ml E-liquid Bottle
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£3.50
|
£2.20
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£5.50 to £6.20
|
|
Pack of 2 x 2ml Prefilled Pods
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£4.99
|
£0.88
|
£6.05
|
|
Big Puff Refills
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£6.99
|
£2.64
|
£10.16
|
|
50ml Shortfill
|
£8.99
|
£11
|
£22.19
|
|
100ml Shortfill
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£11.99
|
£22
|
£38.39
|
|
10ml Nic Shot
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£0.99
|
£2.20
|
£3.63
|
Which products are not affected by the Vaping Products Duty 2026?
The Vaping Products Duty applies only to liquids designed to be vaporised in a vape device, regardless of whether they contain nicotine. However, vape devices, coils, accessories, and nicotine pouches are not subject to the tax.
Does the tax apply to DIY vape liquids?
The short answer is yes, although it's not quite as straightforward as it sounds. If you buy products marketed for vaping, including flavour concentrates, PG/VG bases, or nicotine shots, the Vaping Products Duty will generally already be included in the price.
However, if you buy PG/VG from a pharmacy or purchase food flavourings from a supermarket, these products won't be subject to the Vaping Products Duty. This is where things become a little confusing.
According to HMRC regulations, if you make your own e-liquid, you may be required to apply for manufacturing approval and report the amount of e-liquid you produce, citing that manufacturing vaping liquid without approval could be considered a criminal offence.
Tips to Manage the Vape Tax Impact
DTL vapers are likely to feel the biggest impact, as the increased cost of shortfills, nic shots, and prefilled pods can make vaping more expensive. Whether you are an everyday user or an experimental vaper who loves to enjoy a variety of flavours, you can still enjoy vaping without taking a toll on your wallet. Below are some practical ways to adapt:
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Stick with quality nicotine salts that deliver better hit and flavour, so you use less liquid.
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Use refillable vape devices, which help reduce liquid waste. Also, replace coils and clean pods regularly for consistent flavour and performance.
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Always buy from trusted brands or online vape shops to ensure compliance and safety.
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Stock up before the tax comes into effect, or look for bundle or multi-buy deals. Bear in mind that e-liquid can last up to 1 to 2 years from its date of manufacture when stored correctly in a cool, dark place.
Stock up on your favourite e-liquids before prices rise!
As the UK vape tax approaches this October, now is a good time to stock up on e-liquid before the duty kicks in. With the right device and smart choices, vapers can still enjoy great flavour and satisfying nicotine delivery while managing costs effectively.
Here at Vape Gala, our focus remains the same: providing high-quality vaping products at the most competitive prices, ensuring you are fully supported throughout this transition.
The introduction of the Vaping Products Duty doesn't mean your favourite e-liquids get more expensive overnight. We will continue to stock eligible pre-duty e-liquids until the grace period ends on 31 March 2027, giving you plenty of time to stock up on your favourites at pre-vaping duty prices before prices rise. Shop now!
