UK Vape Tax 2026 | Everything You Need To Know

UK Vape Duty Is Coming - Here's What It Means For Vapers

Vaping Advice Vaping Regulations

From the 1st October 2026, the UK Government will introduce a new Vaping Products Duty (VPD) on all vape liquids sold in the UK. This marks the biggest change to vape pricing since they first became available. It will affect everything from 10ml nic salts and freebase liquid, to prefilled pods and larger shortfill bottles.

Obviously, many vapers are asking similar questions:

• How much will prices increase?
• Will disposable alternatives become more expensive?
• How will prefilled pods be affected?
• Should I stock up before October 2026?
• Which online vape stores are prepared for the changes?

In this guide, we’ll explain what the new vape duty means, how much the price is expected to increase, and what you need to expect over the coming months.

What Is The Vaping Products Duty?

Vaping Products Duty (VPD) is a new excise tax being introduced by the HMRC on vape liquids. It applies to liquids manufactured in or imported into the UK.

According to HM Revenue & Customs, the duty will apply to vaping liquids intended for use in vape devices, including both nicotine containing and nicotine free products. The Government has confirmed that the duty will be charged at a flat rate of £2.20 per 10ml of vaping liquid, going up to £2.64 with VAT applied.

At this time, the Governments stated objective is to reduce the affordability and appeal of vaping products among young people and non smokers. While maintaining a financial incentive for smokers to choose vaping instead of smoking.

Key dates:

How Much Is The UK Vape Tax?

The new duty is set at:

£2.20 per 10ml of vape liquid

This works out at:

• 22p per ml
• 44p on a 2ml pod
• £2.20 on a 10ml bottle
• £22 on a 100ml shortfill

Importantly, VAT will still apply on top of the product price and the new duty.

How Much Will Vape Prices Increase?

While retailers and manufacturers may absorb some of the additional cost, the reality is that most products will see noticeable price increases.

The table below provides an illustration of the duty that will apply. This does not include VAT, which will be added on top of the duty increase.

Estimated Vape Duty Per Product*

*These figures represent the duty alone. They do not include VAT nor any manufacturer or retailer price adjustments.

Will Prefilled Pods Become More Expensive?

Yes.

The popularity of prefilled pod kits means many vapers will notice the tax through higher pod prices.

For example, a standard 2ml pod will attract 44p of vape duty. 2 packs and multi-pack pod systems will also incur duty based on the total amount of e-liquid contained inside the pack.

For prefilled pod users, it means replacement pods are likely to become more expensive from October 2026 onwards.

What About Shortfills?

Unfortunately, shortfill users will see some of the largest increases.

Because the duty is calculated on liquid volume, larger bottles will see higher tax liabilities.

For example:

• A 50ml shortfill will see £11.00 of duty
• A 100ml shortfill will see £22.00 of duty

For sub-ohm vapers who also use more liquid, this will be one of the most significant impacts of the new legislation.

Will Nicotine Strength Affect The Tax?

No.

Following consultation with industry stakeholders, the Government moved away from its original proposal for different nicotine-based tax bands.

Instead, HMRC has confirmed a single flat rate of £2.20 per 10ml regardless of nicotine content.

This means:

• 0mg e-liquid
• 5mg e-liquid
• 10mg e-liquid
• 18mg e-liquid
• 20mg e-liquid

Will all be taxed at exactly the same rate.

With this in mind, check out the summary below to find out what you can expect from the VPD, once it is implemented and VAT has been added.

Average 10ml E-liquid Price

While the average 10ml e-liquid bottle is priced at £3.50, with tax and VAT, you can expect an increase of 75% to £6.14.

However, this will differ depending on what e-liquids you prefer to use.

For example, ELFLIQ, ELUX nic salts, and Bar Juice 5000 are £2.99 a bottle on TECC.co.uk. Inline with the tax they could rise to £5.73 per bottle.

2ml+10ml Big Puff Vape Price

The average retail price of a 2ml+10ml big puff vape kit is currently £12.99. With tax and VAT, the devices will face a 24% increase and rise to £16.16.

It’s also important to highlight prices will differ depending on each product and brand.

For example, the Hayati Pro Max Plus is priced at £7.99 on our site. With the new tax it could rise to £11.16 a device.

Standard 2ml Device Price

An average 2ml device is currently priced at £5.99. It will be hit with 44p tax and 9p VAT, for a new price of £6.52.

But how will this effect your favourite brands?

The best selling Elf Bar 600 is priced at £4.49 on our site. With tax and VAT added the price could rise to £5.02 per kit.

2ml + 10ml Refills Price

A 2ml+10ml refill pack is usually priced at £6.99. Inline with the duty the pods will experience a 45% uplift to £10.16.

This staggering price increase means you could also be paying a similar price to a kit for a refill pod.

For example, we price the best selling Hayati Pro Max Plus Pods at £5.99. Inline with the duty each pack could rise to £9.16 per pack.

2ml Pod Refill Price

A standard pack of prefilled pods features 2 x 2ml pods, priced at £5.99. It will see a 17% increase, to £7.05.

Let’s explore the updated prices of popular 2ml pod refills!

For example, the JUUL Pods on our website currently stand at £6.79, and could rise to £8.05.

Whereas, the Elf Bar 600 Pods are £4.99, and could go up to £6.05.

What Are Vape Duty Stamps?

Alongside the new tax, the Government is also introducing a Vaping Duty Stamps Scheme.

These stamps act as proof that duty is paid on a product. Additionally, it helps HMRC identify compliant products in the supply chain.

From October 2026, newly released vaping products will require duty stamps on retail packaging.

By April 2027, all vaping products outside of duty suspension must also carry an approved vaping duty stamp.

For consumers, this means legitimate products should become easier to identify. It also helps tackle non compliant products entering the UK market.

Should Vapers Be Concerned?

The incoming Vape Tax 2026 will undoubtedly increase costs across the category. While this is concerning due to the cost of living being harder than ever, it is important to maintain perspective.

Even after the VPD is introduced, vaping is expected to remain significantly cheaper than smoking for most users.

The Government has repeatedly stated that it wants to maintain a financial incentive for adult smokers to switch to vaping rather than cigarettes.

For many, vaping will still present a substantially lower ongoing cost than purchasing tobacco products.

How Is The Electronic Cigarette Company Preparing?

While many businesses are only now beginning to prepare for the incoming vape tax, The Electronic Cigarette Company has been actively monitoring developments throughout the consultation process and subsequent HMRC guidance.

Being an IBVTA member has also allowed us to better prepare. In addition, our team is working closely with manufacturers, distributors and compliance partners to ensure we are fully prepared for:

• Vaping Products Duty implementation
• Duty stamp requirements
• Supply chain continuity
• Product availability after October 2026
• Competitive pricing wherever possible

Above all, our objective is simple: continue to provide customers with the best choice of compliant products at the best prices, even as the regulatory landscape changes.

When new information becomes available, we will continue updating our customers with clear guidance and practical advice.

Our Advice Before October 2026

If you’re a vaper, now is the time to stay informed.

We recommend:

1. Following trusted industry updates, not social media speculation.
2. Purchase only from reputable retailers like ourselves.
3. Keeping an eye on HMRC announcements throughout 2026.
4. Watch for manufacturer price updates as the October date approaches.
5. Signing up for updates from The Electronic Cigarette Company for the latest Vape Duty news.

The vape industry has successfully adapted to significant regulatory changes before. This includes the TRPR regulations, product notifications and not to mention the disposable vape ban. While Vape Duty will create challenges, the industry is already preparing for the transition.

Vape Tax 2026 FAQs

Sources

(1) HM Revenue & Customs. (2025) Introduction of Vaping Products Duty from 1 October 2026.

(2) HM Revenue & Customs. (2026) Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme.

(3) HM Revenue & Customs. (2026) Vaping Products Duty and Vaping Duty Stamps Guidance.

(4) UK Government. (2025) Vaping Products Duty and Vaping Duty Stamps Scheme - Detailed Information.