Vape tax 2026: the Vaping Products Duty explained

Since 1 October 2026, every 10ml of vape liquid made in or brought into the UK carries a £2.20 duty. With VAT on top, that's up to £2.64 more for every 10ml you buy.

How much is the vape tax in the UK?

The Vaping Products Duty is £2.20 for every 10ml of vape liquid, which is 22p per ml. VAT at 20% is charged on top, so if shops pass it all on, it adds £2.64 to the price of every 10ml. It applies to all vape liquid made in or brought into the UK from 1 October 2026.

How much: £2.20 per 10ml of vaping liquid (22p per ml). VAT at 20% is charged on top, so it can add £2.64 per 10ml to the shelf price.
What it covers: all vaping liquid, with or without nicotine, at the same rate whatever the nicotine strength.
Who pays it: manufacturers, importers and approved warehouses pay it to HMRC, and it's passed on in prices.
When: from 1 October 2026, for liquid made in or brought into the UK from that date.

How much does the vape tax add to a pod or bottle?

Up to 53p on a 2ml pod, £2.64 on a 10ml bottle and £15.84 on a 60ml shortfill, once VAT is added. The duty is the same per ml whatever the nicotine strength:

Product	Duty	With VAT
A 2ml pod or pre-filled kit	44p	53p
A 10ml bottle of e-liquid	£2.20	£2.64
A 50ml shortfill plus a 10ml nicotine shot (60ml)	£13.20	£15.84
A 100ml shortfill	£22.00	£26.40

Work out what it means for you with the vape savings calculator.

When will vape prices go up?

Gradually, through to spring 2027. The duty applies to liquid made in or brought into the UK from 1 October 2026, so older stock doesn't carry it, and shops can keep selling older, unstamped stock until 31 March 2027. Expect many prices to rise as that stock runs out, by up to £2.64 for every 10ml.

Does the vape tax apply to nicotine-free vapes?

Yes. The Vaping Products Duty is charged on all vaping liquid, with or without nicotine, at the same £2.20 per 10ml (£2.64 with VAT). A nicotine-free shortfill pays the same per ml as a 20 mg/ml pod, so a 100ml nicotine-free shortfill can cost up to £26.40 more.

What is a vape duty stamp?

A duty stamp is a yellow or red, tamper-evident label that shows the Vaping Products Duty has been paid. From 1 April 2027, every vaping product sold in the UK must carry a valid one, so a product without a stamp after that date is being sold illegally.

Until 31 December 2026, products can carry transitional (non-digital) stamps.
From 1 January 2027, new products made in or brought into the UK must carry a digital duty stamp.
From 1 April 2027, every vaping product sold in the UK must carry a valid duty stamp: a yellow or red, tamper-evident rectangle.

Is vaping still cheaper than smoking?

Yes. To keep vaping cheaper than smoking, tobacco duty rose on the same day, 1 October 2026, by an extra £2.20 per 100 cigarettes and £2.20 per 50g of other tobacco. If vaping helped you stop smoking, staying off cigarettes is still the most important thing, and it's still the cheaper choice.

Also changing this month: from 29 October, all vapes are 18+. Read about the vape age law.

Thinking of stopping?

Rising prices are a good reason to think about stopping. Our free quit-vaping programme is coming soon.

Sources

Last updated 4 October 2026.