How VPD Will Affect Your Favourite Brands

From Hayati to OXVA, what does VPD mean for popular brands?

Vaping Regulations

The UK’s new Vaping Products Duty (VPD) comes into force on 1st October 2026, and it will affect your favourite vape brands in very different ways.

That’s because the VPD isn’t a tax on the vape device itself. HMRC has confirmed that the new duty is charged on vaping liquid at £2.20 per 10ml, or 22p per ml, whether the liquid contains nicotine or not. It applies to liquid in bottles, pods and vaping devices.

This creates an important difference between the brands and products you already use.

An empty refillable pod kit for instance, will not be subject to VPD when you buy the device. You’ll pay the new duty when you purchase the e-liquid used to fill it.

A prefilled big puff vape, on the other hand, already contains vaping liquid, so the liquid inside will have VPD applied.

With popular brands offering everything from simple refillable pod kits to 25,000 and 30,000-puff systems, the effect on your favourite brand will depend largely on how its products are supplied.

Here’s what you need to know.

How Much Is the New Vape Tax?

The Government has set VPD at:

£2.20 per 10ml of vaping liquid plus VAT.

That’s equivalent to:

• 2ml = 53p
• 5ml = £1.32
• 10ml = £2.64
• 12ml = £3.17
• 20ml = £5.28
• 22ml = £5.81

HMRC confirms that the calculation is based on the actual volume of vaping liquid.

The figures below show the direct VPD added to the liquid. They should not be taken as guaranteed future prices. The final price charged by a retailer will also be affected by other commercial factors.

Which Brands Are Affected?

We’ve compiled a list of peoples favourite brands. Find out what to expect once the VPD comes into force on 1st October 2026.

Hayati

Hayati is one of the brands where customers will notice VPD because its popular reusable big puff systems also come prefilled with e-liquid.

The Hayati Pro Max Plus currently costs £7.99 and contains 2ml + 10ml, giving 12ml of liquid. That means £3.17 of VPD/VAT is added to the liquid.

The Hayati Pro Ultra Plus 25000 currently costs £10.99 and contains 2 x 1ml pods plus 2 x 10ml refill containers for 22ml in total. That represents £5.81 of VPD & VAT.

This is a noticeable change, but Hayati’s high-capacity systems will still offer value for people who want a long lasting big puff vape with rechargeable battery and replaceable prefilled pods.

Hyola

Hyola also faces a similar situation.

The Hyola Pro Max 8000 contains 2ml + 8ml, giving 10ml of prefilled e-liquid. At the £2.20 per 10ml VPD rate, that represents £2.64 of duty plus VAT.

The Hyola Ultra 30K contains 2 x 1ml + 2 x 9ml, giving 20ml in total. That represents £5.28 of VPD and VAT.

Again, these aren’t set in stone prices. They simply show the duty added to the liquid.

For big puff users, Hyola should continue to offer value, because the product comes with a lot more e-liquid than the smaller 2ml pod kits.

IVG

IVG will have VPD applied across several areas.

The IVG PRO 12 and IVG PRO 2 are big puff kits that come supplied with liquid. The liquid inside these pods is subject to VPD.

IVG’s 10ml nic salt e-liquids are also directly affected.

For vapers who like the convenience of a simple, ready to use big puff device, IVG can still be a practical option after VPD. But the more liquid supplied, the greater the duty cost on the product.

Lost Mary

Lost Mary is another brand with multiple areas affected by VPD.

Its popular BM600 and BM6000 products are supplied prefilled, so the liquid is within the scope of VPD. The BM600 will see £0.53p added for the 2ml pod, while the BM6000 will have £3.17 on top for its 2ml + 10ml system.

MaryLiq 10ml e-liquid will also receive £2.64 duty/VAT.

That means Lost Mary customers will see the impact both when buying its prefilled products and 10ml e-liquid.

PIXL and SKE

PIXL is affected due to its popular PIXL 8000 range being prefilled with liquid, while its PIXL salts range consists of 10ml e-liquid.

SKE has a similar split. The SKE 600 Pro contains 2ml of liquid, meaning 53p of VPD/VAT is added. High capacity products such as the SKE Bar 15K and its replacement pods contain 2ml + 10ml, which means greater duty amounts of £3.17.

This doesn’t remove their value proposition, particularly where customers want a convenient, rechargeable alternative to traditional disposables.

OXVA

OXVA’s best selling kits are excluded from VPD, which is also great news for vapers.

Popular devices including the XLIM and NeXLIM ranges aren’t liable for any VPD on the hardware.

OXVA’s OX Passion 10ml e-liquid range however, is.

Aspire

Aspire is a great example of why the new tax shouldn’t be seen as a tax on vape kits.

Popular Aspire devices such as the PockeX, Pixo Max and Gotek Pro are empty refillable kits supplied without liquid.

The hardware itself isn’t subject to VPD. So, buying an empty Aspire kit won’t incur any VPD charge.

However, the difference comes when you buy the liquid to put into it. A 10ml bottle of e-liquid will still come with £2.64 of VPD/VAT.

ELUX

This brand sells its ELUX Legend Nic Salts and Firerose E-liquid.

Because these are liquids, they fall inside the VPD. A standard 10ml bottle will see £2.64 of VPD & VAT.

This is likely to increase the cost, although final pricing is up to the retailer to decide.

Despite this, ELUX will remain a strong value option for vapers who prefer disposable style flavours in a 10ml e-liquid format.

GeekVape, Innokin, SMOK, Uwell and VOOPOO

The same thing applies to a number of best-selling brands sold by The Electronic Cigarette Company.

GeekVape

Refillable empty pod kits remain outside VPD; the e-liquid purchased separately is liable.

Innokin

Kits like the Plexus Pro and Endura range aren’t subject to VPD. The liquid used in them is.

SMOK

Novo and Nord devices remain unaffected on the hardware side, just the e-liquid attracts VPD.

Uwell

Caliburn fans will be happy to know that they remain outside the VPD. The e-liquid used with them however has the £2.64 duty/VAT applied.

VOOPOO

DRAG and ARGUS kits are again unaffected as hardware, with VPD only applying to the liquid purchased separately.

This is one of the most important areas for vapers to understand. Empty vape kits don’t become more expensive because VPD exists.

Vampire Vape

Vampire Vape is an e-liquid brand, so its products are directly targeted by VPD.

The new £2.64 per 10ml duty/VAT applies regardless of whether the liquid contains nicotine.

That means Vampire Vape customers should expect the new duty to form part of the cost of its products after 1st October 2026.

NicLeaf

NicLeaf is different from the other brands above because it is a nicotine pouch product, rather than an e-liquid.

As a result, it isn’t subject to VPD.

However, that doesn’t mean it escapes all of the rule changes arriving in October.

The Government confirmed that nicotine pouches are within the scope of the new restrictions on free distribution and substantial discounts taking effect from 29th October 2026.

The price itself isn’t increased by VPD, but retailers will need to make sure any promotions comply with the new rules.

What Does This Mean for Vapers?

The introduction of VPD doesn’t mean every vape product will suddenly increase in price. The duty solely depends on how much liquid a product contains.

The final retail price will then depend on how manufacturers, wholesalers and retailers account for the additional cost.

The Electronic Cigarette Company Is Ready for VPD

With so many different vape formats now available, understanding VPD isn’t as simple as adding £2.64 to every vape.

That’s why we’re covering everything from e-liquid and prefilled pods to big puff vapes, refillable devices, duty stamps and the wider regulatory changes coming to the UK vaping industry.

At The Electronic Cigarette Company, we’ve been prepared for VPD well ahead of the 1st October implementation date.

Whether your go-to is Hayati, Hyola, Aspire, OXVA, Lost Mary, SKE, IVG, Vaporesso, Vampire Vape or another name in our range, we’ll continue to provide clear information about how the new duty affects the favourite brands you actually buy.

The most important thing to remember is simple; VPD applies to e-liquid, not the hardware itself.

That distinction will make a big difference to how brands and products are priced after October.

Sources

Written by

Richard Fleetwood

Richard joined the business in 2014. Having worked as Customer Service Manager for 3 years, he was since promoted and enjoyed a 9-year stretch as Web/E-commerce Manager, using his vaping expertise to oversee impressive website growth, written content, blogs and weekly customer communications. He now serves as SEO Content Writer. Providing content that gives vapers the help and advice they need to make an informed choice is his specialty. Having also worked in the product & technical department, he is no stranger to breaking down various vape jargon and product specifications into something that is easy to read and understand. An experienced vaper for over 13 years, he is passionate about writing for the website and blogs in support of the industry he loves. He has formed connections with major brands like Innokin, SMOK, VOOPOO and many more. He loves spending time gaming and is also a huge Iron Maiden fan!