UK Vape Tax Explained: What the New Vaping Duty Means for You

A new tax on vaping liquid, Vaping Products Duty, started in the UK on 1 October 2026. Here is what it is and what it means when you buy e-liquid, pods and kits.

How much is the duty?

A flat £2.20 for every 10ml of vaping liquid. It applies whether the liquid contains nicotine or not, so it covers nic salts, nicotine-free shortfills and the liquid inside pre-filled pods. VAT is still charged on top.

Who pays it?

The duty is paid by approved manufacturers, importers and warehousekeepers, not at the till. In practice it is built into the price you pay. Shops like ours do not add it separately.

What it means for prices

The figures are the duty alone, before VAT. Shortfills, being the largest bottles, are affected most.

Duty stamps

Vaping products now carry a duty stamp to show the tax has been paid. Older stock without stamps is being phased out, and from 1 April 2027 stamps are required on all UK vaping products on sale. Every product we sell comes through UK-compliant suppliers.

How to keep costs down

• Use a refillable kit: you buy only the liquid you use, and pods last weeks. Read Best Vape Kits for Beginners UK.
• Change pods when they need it, not before: see How Long Does a Vape Pod Last?
• Avoid waste: fill pods properly so they do not leak. See How to Fill and Prime a Refillable Pod Kit.

Nicotine pouches are not vaping liquid, so they are not covered by this duty. Read Nicotine Pouches Explained.

Source: HMRC guidance on Vaping Products Duty and the Vaping Duty Stamps Scheme.

Related guides

• How to Buy Vapes Online in the UK Safely: What to Check Before You Order
• Best Shortfills UK: Top E-Liquid Ranges, VG/PG Ratios and How to Mix

Vaping products and nicotine pouches contain nicotine and are for adults aged 18 and over only.