Buy smart post-VPD and get the best value for your money

In this article...
- How The VPD Affects Customer Prices
- How We've Calculated the Post-Duty Prices
- Best Value Vape Prices Before And After VPD
- Which Vapes Offer the Best Value After VPD?
- Big Puff Vapes Can Still Offer Value
- Don't Forget the Cost of Replacement Pods
- Smaller Pod Kits Are an Important Value Option
- How To Spot Best Value Vapes After the VPD?
- Where to Find the Best Vape Deals After October 2026?
- Frequently Asked Questions
- Sources
How The VPD Affects Customer Prices
The introduction of Vaping Products Duty (VPD) on 1 October 2026 will change the economics of buying vape products in the UK.
HMRC has set the new duty at £2.20 per 10ml of vaping liquid, equivalent to 22p per millilitre. Importantly, the duty applies to the liquid rather than the vape hardware itself.
That means the best value vape in 2026 and beyond won’t necessarily be the one with the lowest price on the shelf.
Liquid capacity, refill costs, battery life, pod availability and how long a product lasts will all become more important when comparing your options.
We’ve looked at a selection of popular vape kits and refill pods available from The Electronic Cigarette Company to show how the new duty could affect their pricing and why they can still offer good value once VPD arrives.
How We’ve Calculated the Post-Duty Prices
The Government has confirmed a flat VPD rate of £2.20 per 10ml (22p per millilitre).
For the examples featured in our article, we’ve taken the current retail price displayed on our website and also added the VPD and VAT applicable to the e-liquid supplied with them. These are therefore illustrative prices, not guaranteed future retail prices.
The actual price after 1st October could be higher or lower because retailers and manufacturers will make their own decisions about margins, promotions, supply costs and how much of the duty they pass on to customers. The Government itself acknowledges that passing the cost on to consumers is a business decision.
Not all products below are subject to VPD, as they do not contain e-liquid. This will highlight the best value offered with certain kits after the VPD is implemented.
Best Value Vape Prices Before And After VPD
| Product | Old Price | Liquid Supplied | VPD + VAT | New Price |
|---|---|---|---|---|
| Hayati Pro Max Plus | £7.99 | 12ml | £3.17 | £11.16 |
| OXVA NeXLIM 2 Mini | £12.99 | 0ml | N/A | £12.99 |
| ZORVA Max 12 | £15.99 | 0ml | N/A | £15.99 |
| Vaporesso XROS Mini Retro | £7.99 | 0ml | N/A | £7.99 |
| Hyola Ultra 30K | £8.99 | 20ml | £5.28 | £14.27 |
| Hayati Pro Ultra Plus 25000 | £10.99 | 22ml | £5.81 | £16.80 |
| SKE 600 Pro | £3.49 | 2ml | £0.53 | £4.02 |
| OXVA XLIM Go 2 | £9.99 | 0ml | N/A | £9.99 |
| Hyola Pro Max 8000 | £7.99 | 10ml | £2.64 | £10.63 |
| Vaporesso XROS 6 | £21.99 | 0ml | N/A | £21.99 |
Which Vapes Offer the Best Value After VPD?
Hayati Pro Max Plus

The Hayati Pro Max Plus is an interesting example because its 2ml pod and 10ml refill container provide 12ml of e-liquid while the rechargeable device can be used with replacement pods.
At the current £7.99 price, adding the full £3.17 VPD/VAT gives a price of £10.63.
That still makes the Pro Max Plus an attractive option for vapers who want a high-capacity reusable system without moving to one of the larger 20ml-plus products.
Hyola Pro Max 8000

The Hyola Pro Max 8000 generally sits between conventional pod kits and the larger big puff systems.
It supplies 2ml plus an 8ml refill container, giving 10ml of vaping liquid.
At the current £7.99 price, the direct VPD/VAT added on would be £2.64, bringing the price to £10.63.
For someone wanting more capacity than a standard 2ml pod without moving to a 20ml+ system, this kit could become an appealing middle ground.
OXVA NeXLIM 2 Mini

The OXVA NeXLIM 2 Mini is a different proposition.
It comes with a 2ml pod but is not prefilled with liquid, meaning it is completely exempt from Vape Duty charges!
For vapers who don’t mind using a rechargeable pod kit and buying 10ml e-liquid or replacement pods separately, the hardware purchase here remains great value at £12.99.
ZORVA Max 12

The ZORVA Max 12 supplies you with an empty 2ml pod plus a 10ml refill bottle, giving 12ml in total.
That makes it one of the best value vapes on this list, as it behaves just like any big puff vape, but is not supplied with liquid. This makes it exempt from VPD and also means it stays at the great value £15.99 price.
Its appeal after VPD is greater than other big puff systems: you’re paying for a rechargeable device that can continue being used, and only need to buy replacement 10ml liquids and empty pods.
Vaporesso XROS Mini Retro

For customers who want a simple pod kit, the Vaporesso XROS Mini Retro is one of the best value options in this comparison.
The supplied pod holds 2ml, and its empty, meaning also no VPD will be applied after 1st October!
At the current £7.99 price, it’s by far one of the best value kits you’re likely to find after the VPD comes into force.
Big Puff Vapes Can Still Offer Value
The new tax doesn’t automatically make high capacity vape kits poor value.
In fact, products such as the Hyola Ultra 30K show that looking only at the duty cost can be misleading.
The kit supplies 20ml of e-liquid and currently costs £8.99, producing a direct VPD/VAT cost of £5.28. That gives a duty adjusted figure of £14.27.
The Hayati Pro Ultra Plus 25K gives you 2 x 1ml pods and 2 x 10ml refills, for 22ml in total. At the current £10.99 price, the VPD/VAT cost would be £5.81, giving a new price of £16.80.
For heavy vapers, the main point here is the cost against the amount of liquid supplied, and also how long the product lasts, rather than just comparing the upfront price.
This is where big puff kits still offer good value, due to how much liquid you get, and the amount of puffs you can take.
Don’t Forget the Cost of Replacement Pods
The initial kit price is only part of the VPD impact.
Once the kit has been purchased, replacement pods become the ongoing cost.
For example, Hayati Pro Max Plus Pods currently work out at £5 per pack when purchased as part of the 3 for £15 multi-buy deal. Each pack supplies 12ml, meaning £3.17 VPD/VAT would be added to the cost.
The Hayati Pro Ultra Plus Pods currently cost £6 per pack through the 2 for £12 multi-buy, and supply 22ml, adding £5.81 of VPD & VAT.
This is where VPD makes it particularly important to remain aware of the price per ml, rather than simply price per pack. Also, multi buy pricing in general will need to evolve as prices increase.
Smaller Pod Kits Are an Important Value Option
Not everyone needs a 15,000- or 30,000 puff vape.
The SKE 600 Pro is currently £3.49 and comes with a prefilled 2ml pod. The direct VPD/VAT addition is consequently only 53p, producing an illustrative £4.02 duty adjusted price.
But as we have mentioned, not all kits will be subject to VPD. The OXVA XLIM Go 2 for example is another 2ml pod kit, currently £9.99, and will remain that way as it does not come prefilled with liquid. You will however, also have to pay VPD/VAT on the cost of a 10ml bottle of e-liquid to refill the device.
Additionally, the Vaporesso XROS 6 costs £21.99 and includes a 2ml pod, but will be exempt from VPD, because it too is supplied without liquid.
The key point here is that VPD applies to liquid only, not the rechargeable hardware.
How To Spot Best Value Vapes After the VPD?
Once VPD is in force, we recommend looking at five things:
Liquid capacity
More liquid means more VPD and VAT, but it can also mean fewer replacements.
Cost per ml
This will become one of the most useful ways of comparing e-liquids and refill systems.
Device longevity
A rechargeable device that can be used repeatedly only needs replacing occasionally.
Replacement pod prices
A cheap starter kit isn’t necessarily cheap if its replacement pods are expensive.
Multi-buy Savings
Promotions can make all the difference to your cost of vaping, particularly for regular users. Although, with prices set to change, Multi buy deals will also need to evolve in response.
Where to Find the Best Vape Deals After October 2026?
VPD will change the underlying cost of supplying vaping products, but it doesn’t mean everything will suddenly become expensive. There will still be differences between brands, formats, liquid capacities and retailer pricing.
Also, any kit that comes with empty pods isn’t subject to VPD. In essence, most vapes will not see any price increase at all, offering the same great value you have always been used to.
At The Electronic Cigarette Company, we’ll continue to review our ranges and pricing as the market adjusts, while keeping our customers informed through our dedicated Vape Duty Guide Hub.
The best approach after October will be to compare the whole cost of vaping, rather than simply looking for the cheapest individual product.
Frequently Asked Questions
There won’t be one single cheapest option because VPD is based on liquid volume and retailers can set their own prices. Smaller 2ml pod kits have only 53p of VPD/VAT added to the supplied liquid, whereas larger volumes attract more duty.
No. £2.20 is the VPD rate per 10ml of vaping liquid (£2.64 with VAT added). It also isn’t a mandatory retail price increase. Businesses decide how much of the new duty and associated costs to pass on. Although it is likely that a majority of retailers will choose to pass on the full cost of VPD to the consumer.
Yes absolutely. High capacity devices attract more VPD because they contain more liquid, but they can also provide substantially more use before replacement is required. Comparing cost per ml is more useful than looking only at the tax attached each product.
No, VPD is charged on the vaping liquid, not the vape hardware itself.
VPD comes into force on 1st October 2026 at £2.20 per 10ml of vaping liquid. VAT is also added on top, bringing the total to £2.64 per 10ml.
Sources
(1). HM Revenue & Customs - How to Pay Vaping Products Duty
(2). HM Revenue & Customs - Introduction of Vaping Products Duty from 1 October 2026
(3). HMRC - Vaping Products Duty and Vaping Duty Stamps: Background
(4). HM Revenue & Customs - Preparing for Vaping Products Duty and Vaping Duty Stamps