From Hayati to IVG, find out how VPD affects your favourite prefilled pods
In this article...
When VPD hits on the 1st October 2026, it will affect any prefilled pods you currently use.
As prefilled pod kits continue to replace disposable vapes, many customers are also asking if their refill pods will also become more expensive.
This answer is yes, but not every pod system will be affected in the same way.
Unlike 10ml e-liquids, prefilled pods are available in different capacities. Because VPD is based on liquid volume, larger capacity pods will be subject to more duty than smaller ones.
Here, we’ll explain how the new regulation works, and look at some of the UK’s top selling pod devices. Liquid capacity has an important role in how much duty will be applied.
How Does VPD Apply To Prefilled Pods?
The main principle behind VPD is simple.
Tax is charged on the total volume of vape liquid supplied with a vaping product.
For most prefilled pods, that includes:
- The prefilled pod itself
- Any refill container supplied in the pack
In short, the amount of duty is based on how much liquid you get, rather than:
- Puff count
- Battery size
- Nicotine strength
- Coil technology
- Brand
For example, a prefilled pod kit that comes with 12ml of e-liquid will be charged less duty than one supplied with 20ml. Even if both products advertise a similar puff count.
How Much Vape Duty Will Prefilled Pods Have?
HMRC has confirmed that Vaping Product Duty will be charged at £2.20 per 10ml of vape liquid.
If we break that down, it’s equal to £0.22p per millilitre. This does not include VAT, which also gets added on top of the duty.
Using this official rate, we can explain how each pod system will fall inside the VPD, owing to the amount of e-liquid supplied with each kit.
| Product | E-liquid Supplied | VPD + VAT | Total Cost |
|---|---|---|---|
| Lost Mary BM6000 Pods | 12ml | £3.17 | £10.06 |
| IVG Pro 12 Pods | 12ml | £3.17 | £11.12 |
| Titan Pro 15K Pods | 12ml | £3.17 | £9.16 |
| Hayati Pro Max Pods | 12ml | £3.17 | £9.16 |
| Hayati Pro Ultra Pods | 22ml | £5.81 | £12.80 |
| Hyola Ultra 30K Pods | 20ml | £5.28 | £12.27 |
| SKE Bar 15K Pods | 12ml | £3.17 | £10.16 |
| Feoba Pro Plus 10K Pods | 12ml | £3.17 | £8.16 |
As can be seen, the duty is directly linked to the volume of liquid supplied. The more liquid there is, the higher the cost will be.
Popular Brands: What Will Change?
Let’s take a closer look at some of the prefilled pods and what will be changing.
Lost Mary BM6000 Pods
One of the most popular pod kits following the disposable ban.
Each pack comes with 12ml of liquid total: a 2ml pod and 10ml refill container. Because VPD applies to the total liquid supplied, the BM6000 pods will attract £2.64 duty (£0.22p per ml x 12ml total), and £0.53p VAT.
Customers will continue to get the convenience, while the pods remain compliant with VPD.
IVG Pro 12 Pods
The IVG Pro pods also follow a similar refill system, pairing a 2ml pod with 10ml refill container.
As a result, it falls into the same price bracket as other 12ml capacity pods. While VPD will increase the cost, reusable kits like the IVG Pro 12 are still expected to offer excellent value vs cigarettes.
Hayati Pro Max Pods
One of the fastest growing pod devices in the UK. It offers the same 12ml found in others on this list. This means the duty price is the same £2.64 (£0.22p per ml x 12ml total), and £0.53p VAT.
Hayati Pro Ultra Pods
The Hayati Pro Ultra has a huge 22ml of vaping liquid. This means it will also face more duty than the others.
VPD will be £4.84 + £0.97p VAT (£5.81 total), however you do get a lot more liquid inside this one, so it remains reasonable value on balance.
For many, these products will continue to offer a cost-effective alternative despite the VPD.
Liquid Capacity vs Puff Count
One of the biggest misconceptions around VPD is that puff count affects tax.
In reality, HMRC makes no reference to puff count when calculating Vaping Products Duty.
Instead, the tax is based entirely on the amount of vape liquid supplied with the product.
For example:
- a 12ml refill has less duty than a 20ml refill
- a 20ml refill has less duty than a 22ml refill
- Two products with the same amount of liquid will be charged the same duty, even if they advertise different puff counts
It also works the other way: two devices advertised as 15,000 puffs could be subject to different amounts of duty if one contains more e-liquid than the other.
Understanding this helps explain why some pod systems will see larger increases than others when VPD comes in.
Are Prefilled Pods Still Good Value?
Absolutely yes. While VPD will increase the cost of prefilled pods, reusable pod kits remain one of the most cost effective ways to vape.
Compared with smoking, prefilled pods will also continue to offer:
- Lower ongoing costs
- Consistent flavour and nicotine delivery
- Simple, mess free replacements
- A wide range of flavours and brands
We expect prefilled pods to remain one of the most popular categories in the UK market.
Is The Electronic Cigarette Company Prepared?
With VPD fast approaching, choosing a knowledgeable retailer is more important than ever.
With this in mind, The Electronic Cigarette Company has been preparing for VPD well in advance. We have expanded our guidance and reviewed product ranges to help you understand exactly what the legislation means.
When you shop with us, you can expect:
- Fully compliant products from trusted brands
- Regular updates as HMRC publishes new guidance
- Competitive pricing wherever possible
- Expert advice from a specialist vaping retailer
You can also access our Vape Tax Guide Centre, and find articles covering e-liquid price increases, duty stamps and all things VPD.
Our goal is to help vapers navigate these changes with confidence.
Frequently Asked Questions
Yes. From 1st October 2026, any prefilled pods containing liquid will be charged Vaping Products Duty.
Yes. Because Pro Max Pods are supplied with 12ml of liquid, VPD is charged based on that total liquid volume.
The amount of VPD is based on how much e-liquid is supplied, not the puff count or brand. Larger capacity pods therefore receive proportionally more duty.
Yes. While prefilled pods will be more expensive come October 2026, they will remain a practical, cost effective alternative to smoking. In short, we expect them to continue playing an important role in the UK vape industry.
Our Vape Tax Guide Centre brings together all of our expert articles on VPD. It includes all you need to know, from what VPD is, to why it’s being introduced. You can also product-specific guidance to help you navigate the upcoming changes.
Sources
(1). HM Revenue & Customs - Introduction of Vaping Products Duty from 1 October 2026
(2). HM Revenue & Customs - Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme
(3). HM Treasury - Vaping Products Duty Consultation and Government Response
(4). NHS - Using E-cigarettes to Stop Smoking
