From ElfLiq to ELUX, e-liquid prices are changing in October 2026

In this article...
- What Is VPD?
- How Much Duty Will Be Added To A 10ml Bottle?
- Popular E-liquid Brands: What Will Change?
- Why Could E-liquid Prices Vary Between Retailers?
- Will Multi-Buy Deals Still Be Available?
- Will It Be Cheaper To Buy Larger Bottles?
- How Can Vapers Prepare For The Vape Tax?
- Why Choose The Electronic Cigarette Company?
- Frequently Asked Questions
- Sources
E-liquid prices will rise from the 1st October 2026, as the VPD, a new excise duty on e-liquids comes into force.
If you use 10ml vape liquids like nic salts or freebase, you’ve probably got one question:
How much more will my vape juice cost?
In short, every 10ml bottle of e-liquid will be subject to £2.20 of Vaping Products Duty, regardless of brand, flavour or nicotine strength. When you include VAT, that price goes up to £2.64 per 10ml.
However, the actual cost may vary between retailers, depending on manufacturer pricing, promotions and other commercial decisions.
In this article, we’ll explain how the duty works, how it affects the UK’s most popular liquid brands, and what you can expect to pay when the law comes in.
What Is VPD?
Vaping Products Duty (VPD) is a new UK excise duty applying to vaping liquids from the 1st October 2026.
Unlike VAT, VPD is a specific duty charged on the volume of vape liquid. It forms part of the Governments strategy to:
- Reduce youth vaping
- Support wider tobacco control
- Improve supply chain compliance
- Maintain vaping as an affordable alternative to smoking by raising tobacco duty
If you’d like to understand the VPD in more detail, visit our Vape Tax Guide Centre, where we’ve created a collection of expert guides explaining everything about this new legislation.
How Much Duty Will Be Added To A 10ml Bottle?
HMRC confirmed that the duty rate will be £2.20 per 10ml of vaping liquid. This does not include VAT, so the real cost is £2.64 per 10ml.
Whether you vape nic salts, freebase or bar salt, the price is the same.
It’s important to note the duty is based on liquid volume and not:
- Nicotine strength
- Brand
- Flavour
- VG/PG ratio
- Coil type (in prefilled pods)
For example, if you buy a 5mg and a 20mg nic salt, the duty applied is exactly the same because both bottles contain 10ml of e-liquid.
Popular E-liquid Brands: What Will Change?
To show you how VPD applies in practice, we’ve looked at some of the UK’s best-selling e-liquids available from The Electronic Cigarette Company.
While prices may vary after October 2026, each of these produces will be subject to £2.20 VPD as they are all 10ml bottles. For the below, we have added VAT on top of the VPD, to give you the closest real-time price example.
| Product | Bottle Size | VPD + VAT Applied | New RRP |
|---|---|---|---|
| ElfLiq E-liquid | 10ml | £2.64 | £5.63 |
| ELUX Legend Nic Salts | 10ml | £2.64 | £5.63 |
| Crystal Vape Juice | 10ml | £2.64 | £5.63 |
| Ohm Brew E-liquid | 10ml | £2.64 | £6.13 |
| Hayati Pro Max Nic Salts | 10ml | £2.64 | £6.63 |
ElfLiq E-liquid
ElfLiq is one of the most popular nic salt liquids, with flavours based on the Elf Bar disposable.
As a standard 10ml bottle, every ElfLiq will have £2.64 VPD/VAT added.
ELUX Legend Nic Salts
ELUX nic salts are another popular choice with vapers, especially those wanting the flavours found in ELUX disposables.
Like every 10ml on this list, the duty is based on bottle size, not flavour or nicotine strength.
Crystal Vape Juice
Crystal Vape Juice quickly became one of the UK’s fastest growing liquid brands.
Whether you choose Blue Razz Lemonade, Cherry Ice or other flavour, each 10ml bottle falls within the same VPD framework.
Ohm Brew E-liquid
Recognised for its wide flavour selection and high quality nic salts, this range is well loved.
Despite different flavour profiles and formulations, Ohm Brew is treated exactly the same under VPD because it contains the same liquid volume.
Hayati Pro Max Nic Salts
Hayati Nic Salts continues to grow as more vapers move toward refillable pod systems.
Like the other brands here, each 10ml bottle will be subject to £2.20 VPD, plus VAT, taking the total added to £2.64.
Why Could E-liquid Prices Vary Between Retailers?
While every 10ml bottle will attract the same £2.64 total VPD/VAT cost, that doesn’t mean every retailer will charge exactly the same price.
Retail prices will continue to be influenced by several things beyond just the VPD itself, such as:
- Manufacturer wholesale pricing
- Existing retailer margins
- Multi-buy deals
- Stock purchased before the duty came into force
- Shipping and general operating costs
Some retailers may also choose to absorb part of the additional cost on selected products too. While others may adjust pricing on the entire e-liquid range.
So despite the duty being fixed by HMRC, the final online price could vary between retailers.
Will Multi-Buy Deals Still Be Available?
Many vapers rely on multi-buy offers to reduce the cost of their favourite liquids.
While no legitimate business can avoid paying the Vaping Products Duty on eligible products, deals are still likely to exist after October 2026.
You may continue to see:
- Multi-buy deals
- Loyalty rewards
- Bundle deals
- Seasonal offers
- Exclusive online pricing
The exact offers will depend heavily on each retailers pricing strategy and supplier agreements.
At The Electronic Cigarette Company, we’ll continue to provide the best possible value for our customers, while remaining fully compliant with the new regulations.
Will It Be Cheaper To Buy Larger Bottles?
Not really, no.
The key point of VPD is that it’s based on liquid volume.
This means larger shortfill bottles will receive proportionally more duty than smaller ones. For example:
| Bottle Size | VPD + VAT Cost |
|---|---|
| 10ml | £2.64 |
| 50ml | £13.20 |
| 100ml | £26.40 |
As you can see, the larger the bottle, the more duty you have to pay.
This deviates from other consumer taxes and reflects the Governments choice to calculate it based purely on liquid volume.
How Can Vapers Prepare For The Vape Tax?
There are a few steps vapers can take before the new law comes in.
Some ways to be prepared include:
- Understanding how VPD works before October 2026
- Keep up to date with HMRC guidance
- Purchase from reputable retailers
- Follow trusted sources for the latest updates
The biggest thing to avoid is misinformation. Since VPD was announced, there has been no shortage of headlines and speculation. Where possible, rely on official guidance, not social media rumours.
Why Choose The Electronic Cigarette Company?
We’ve been preparing for these changes well ahead of time.
Our aim is simple:
- Continue to provide compliant products
- Keep customers informed with clear, easy to read advice
- Offer the best prices wherever possible
- Explain changes in straightforward language
- Continue helping smokers make the switch to vaping
Our dedicated Vape Tax Guide Centre brings together everything you need to know about the upcoming VPD. Including price changes, duty stamps and answers to questions we’re asked most often.
We’ll continue to update our guides whenever new information is available.
Frequently Asked Questions
Yes. From 1st October 2026, any vape liquid sold in the UK will fall under the VPD.
No. The duty is based on volume of liquid, not nicotine strength. a 5mg and 20mg bottle will have the same VPD.
Not necessarily. While every 10ml bottle has the same duty, retailers may set different prices depending on their costs and strategy.
Yes. Retailers are free to make their own pricing decisions. Some may choose to absorb part of it, others may be forced to pass on the full increase.
Our Vape Tax Guide Centre has a collection of expert articles. It is designed to help vapers understand the VPD using information sourced from HMRC and other official UK bodies.
Sources
(1). HM Revenue & Customs - Introduction of Vaping Products Duty from 1 October 2026
(2). HM Treasury - Vaping Products Duty Consultation and Government Response
(3). HM Revenue & Customs - Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme
(4). NHS - Using E-cigarettes to Stop Smoking