The UK Government is introducing a new Vaping Products Duty (VPD) on vaping liquids from 1 October 2026.

We know this will raise questions about what is changing, why prices may increase and what it means for the products you buy from us. We have put together the answers below to explain the changes as clearly as possible.

When does the new vape tax come into effect?

The new Vaping Products Duty comes into effect on 1 October 2026.

From this date, vaping liquid supplied in the UK will be subject to a new excise duty imposed by the Government.

How much is the new vaping tax?

The new Vaping Products Duty is charged at:

£2.20 per 10ml of vaping liquid

This works out at 22p per ml.

For example:

Amount of e-liquid	New duty
2ml	£0.44
5ml	£1.10
10ml	£2.20
50ml	£11.00
100ml	£22.00
120ml	£26.40
240ml	£52.80
360ml	£79.20

The Government has confirmed that the duty applies regardless of the nicotine content of the liquid. It also applies to nicotine-free vaping liquid.

Why are vape prices going up?

Until now, there has been no specific UK excise duty on vaping liquid.

From 1 October 2026, the Government will introduce Vaping Products Duty at £2.20 per 10ml. This is a Government tax rather than a charge introduced by vape retailers.

This means that the cost of supplying e-liquid will increase throughout the supply chain, which is expected to affect the retail price of vaping products.

How will this affect our current 120ml offers?

For example, our most popular deal is:

3 × 120ml bottles for £31.99

That’s a total of 300ml of e-liquid.

Under the new Vaping Products Duty:

300ml × £0.22 = £66 duty

So, for illustration, the Government duty alone on the equivalent 300ml quantity would be £66.

That means the duty is more than twice the current £31.99 selling price of the entire 3 × 120ml bundle.

Our future pricing will depend on our wholesale costs, supplier pricing, VAT and the way we choose to absorb or pass on some of the additional costs.

We will always aim to keep our prices as competitive as possible while continuing to supply genuine, compliant products.

Does the £2.20 tax apply to each bottle?

The duty is calculated based on the total volume of vaping liquid.

For example, a 100ml bottle contains 10 × 10ml, so the duty attributable to 100ml is:

10 × £2.20 = £22

Therefore, 3 × 100ml contains 300ml and carries:

36 × £2.20 = £66 duty

This duty is payable on top of the existing product price

HMRC confirms that the duty is apportioned according to the volume of vaping liquid.

Does the tax only apply to nicotine e-liquid?

No.

The Vaping Products Duty applies regardless of whether the liquid contains nicotine.

This means nicotine-free vaping liquids are also subject to the duty. HMRC states that the duty covers vaping liquids including products containing PG, VG and flavourings.

Will the Government tax be included in the price I pay?

The Vaping Products Duty is an excise duty imposed on vaping products.

As a retailer, we will need to account for the increased costs associated with the new duty and compliant products entering the market. The exact amount added to our retail prices will depend on our product costs and pricing structure.

We will publish updated prices before the changes take effect.

Are there any other changes?

Yes.

The Government is also introducing a Vaping Duty Stamps Scheme.

From 1 October 2026, liable vaping products released onto the UK market will generally need to carry the appropriate vaping duty stamp.

This is intended to help HMRC identify products on which the required vaping duty has been accounted for.

Can shops still sell their existing stock after 1 October 2026?

There is a transitional period.

Vaping products that were produced or imported before 1 October 2026 can continue to be stored and sold without a duty stamp during the transitional period, provided they meet the relevant requirements.

HMRC currently states that unstamped qualifying stock produced or imported before 1 October 2026 can continue to be sold until 31 March 2027. From 1 April 2027, unstamped vaping products must not be sold.

Does this mean we are increasing our prices by £2.20?

No.

The £2.20 figure is the Government’s duty for each 10ml of vaping liquid.

It is not a flat £2.20 increase per bottle.

For example:

10ml = £2.20 duty

50ml = £11.00 duty

100ml = £22.00 duty

120ml = £26.40 duty

360ml = £79.20 duty

The larger the volume of liquid, the greater the duty liability.

Why is the Government introducing this tax?

The Government says the purpose of Vaping Products Duty is to reduce the affordability and appeal of vaping products, particularly among young people and non-smokers, while maintaining a financial incentive for smokers to move away from smoking.

Will we be affected by the new law?

Yes. The changes affect businesses throughout the vaping supply chain, including manufacturers, importers, wholesalers and retailers.

The Government has specifically identified specialist vape shops and online sellers as businesses affected by the new Vaping Products Duty and Vaping Duty Stamps Scheme.

What does this mean for our customers?

The main thing to understand is that the cost of vaping liquid is going to increase because of a new Government duty.

We will continue to look for ways to offer competitive prices and value for money, including reviewing our product range, suppliers and promotional offers.

We will keep our customers informed of any changes to our pricing as we approach 1 October 2026.

In short

From 1 October 2026:

• New Vaping Products Duty comes into force.
• The rate is £2.20 per 10ml.
• That’s equivalent to 22p per ml.
• The duty applies to nicotine and nicotine-free vaping liquids.
• 100ml represents £22 of duty.
• Vaping Duty Stamps will also be introduced.
• Existing qualifying unstamped stock has a transitional period until 31 March 2027.
• From 1 April 2027, unstamped vaping products cannot be sold.

We appreciate that these changes may be frustrating for our customers. The new duty is set by the UK Government, and we will do everything we reasonably can to keep our prices competitive, we would recommend that you stock up to avoid these unavoidable costs.

For the latest official information, please refer to HMRC’s guidance on Vaping Products Duty.