As of 1 October 2026, vape juice costs more in the UK. That’s because the government’s Vaping Products Duty (VPD) adds a new tax to vaping liquids on top of VAT. MIST explains how the duty works, what it means for you, and why some types of vaping cost more than others.
TLDR UK Vape Tax
- When does the vape juice tax start?: The vape juice tax takes effect on October 1st 2026 and applies to all vape retailers, both on the high streets and online.
- How much is the increase?: The duty is £2.20 per 10ml. If the full duty and VAT are passed on, a 10ml bottle previously priced at £3.99 costs £6.63.
- Does the vape tax apply to imported e-liquids?: All e-liquid produced or imported into the UK, without exceptions, is subject to the tax.
- Will nicotine-free e-liquids be more expensive as well?: Yes, even nicotine-free e-liquids are subject to the exact same duty increase, with no exceptions given.
- Are prefilled pods included in the increase?: Yes, prefilled kits and prefilled pods are also subject to the duties increase. A 2ml prefilled pod previously priced at £4.00 now costs approximately £4.53. The tax increase is based upon e-liquid volume, rather than original price or nicotine strength.
- Are shortfills included in the VPD?: Yes, shortfills are included in the UK vape tax and are particularly affected by the increase. For example, a 50ml shortfill previously costing £11.99 and a 100ml shortfill previously priced at £14.99 now cost approximately £25.19 and £41.39, respectively.
- Are PG, VG, nicotine shots, and concentrates exempted?: No, none of these are exempted from the tax increase. Gov.uk specifically highlights “both glycerine and glycol or any liquid that is intended to be vapourised by a vape and is not a medical or tobacco product.”
- Are CBD vape e-liquids exempted?: No, they are not exempt. Zero-nicotine vape juices and ingredients for home production are subject to the tax, and CBD vape e-liquids are also subject to the price increase.
- Is vaping still cheaper than smoking?: Vaping will still be cheaper than smoking, but not by as much as it used to be. Because the tax increase impacts larger quantities of vape liquid the hardest, those who regularly purchase large shortfills are likely to experience a severe price increase.
- How about DIY e-liquid mixing? HMRC has confirmed that home-mixing with liquids that haven’t already been taxed is illegal under VPD, even for personal consumption. Mixing a shortfill and nic shot that are both already duty-paid, on the other hand, remains permitted.
How Vaping Products Duty Changed Since 2024?
The introduction of a new excise duty was announced by the Conservative government in their Spring 2024 Budget. Since then, the duty has been fleshed out by the successive Labour government.
In Labour’s Autumn 2024 Budget, the Vaping Products Duty (VPD) was announced. This was part of a larger effort by the UK to tackle vaping among young people, given as a reason for the disposable vapes ban which came into effect on June 1st 2025.
The Vaping Products Duty came into effect on 1 October 2026, 16 months after the disposables ban.
After the six-month sell-through period, during which retailers can sell their remaining unstamped vaping liquids, all vaping liquids sold, imported and manufactured in the UK will need to feature the new duty stamps. If all goes smoothly, there will be no unstamped vaping liquids available for legal sale in the UK from April 1st 2027.
What Is the Vaping Products Duty (VPD) and How Does It Work
The Vaping Products Duty (VPD) is a significant tax increase on vaping e-liquids and the ingredients used to produce them. Kits, empty pods, tanks, and batteries are not affected; only the liquids themselves are subject to the duty.
All vaping liquids are subject to VAT as well as an added 22p per milliliter in VPD.
| Subject to VPD | Not subject to VPD tax increase |
| All e-liquids (all varieties, sizes and strengths) | Vape kits/tanks/empty pods/coils |
| Propylene glycol (PG) and vegetable glycerin (VG) | External 18650/20700/21700 batteries (commonly used in vapes) |
| Liquid nicotine shots and solutions | Gear used for DIY vaping (pipettes, empty bottles, flasks, cotton, wire, etc) |
| Flavourings intended for use in vape juice | Accessories such as lanyards, carry-cases, etc. |
| Prefilled pods / prefilled pod kits |
Why Did the Government Introduce VPD?
In the 2024 Spring Budget, it was announced that a new excise duty on vaping products would be introduced. Following a consultation on the details of the duty, it was confirmed at the 2024 Autumn Budget.
Whereas previous rates were tiered differently, this new duty would replace those with a flat rate. This was both to make the VPD easier to implement and to help align the UK’s position with numerous international counterparts.
As for why the government is introducing the VPD, successive UK administrations have proposed and promised to implement the VPD in an effort to curb nicotine addictions in youth. In her Budget speech to the House of Commons on October 30th 2024, Chancellor Rachel Reeves stated:
I can confirm that the Government will renew the Tobacco Duty escalator for the remainder of this Parliament at RPI+2% … increase duty by a further 10% on hand-rolling tobacco this year… and introduce a flat rate on all vaping liquid from October 2026.
Speaking in a Public Bill Committee debate on Clause 82 (duty on vaping products), Emma Reynolds, Economic Secretary to the Treasury stated on January 30th 2025:
“The chief medical officer is clear that those who do not smoke should not vape. Introducing a vaping products duty is part of the wider Government strategy to tackle vaping among young people … and indeed among those who do not smoke.”
The UK government clearly believes that making vaping financially harder to afford will over time reduce and perhaps eliminate nicotine dependency in future generations.
How Will VPD Be Enforced?
Under the VPD, all vaping liquid manufactured, sold or imported into the UK must have a duty stamp affixed to the packaging so that the packaging cannot be opened without damaging the stamp.
Much as we saw during the initial weeks of the UK’s disposable vape ban, there are inspections of retailers, manufacturers and importers, with penalties imposed on those found to be in violation of the duty.
Is There a Sell-Through Window?
Yes, there is a six-month sell-through window. During the six-month sell-through period, retailers can continue selling eligible unstamped vaping liquids manufactured or imported before the VPD took effect.
From October 1st 2026, all newly manufactured and imported vaping liquids must carry a duty stamp; however, retailers can continue to sell their remaining eligible unstamped stock held from before the implementation of the VPD.
From April 1st 2027, all vaping liquids manufactured, sold or imported in the UK must have a valid duty stamp; failure to comply will constitute illegal non-compliance.
Any remaining unstamped stock will need to be disposed of through appropriate channels. HMRC will have the power to seize any unstamped stock after April 1st 2027, and such stock cannot be legally sold in the UK.
How Much Is the Increase?
The increase is an additional £2.20 for every 10ml of e-liquid and other vaping liquids, on top of the pre-existing VAT. This puts a bit of a squeeze on those who purchase prefilled pods and 10ml bottles, but shortfill customers and their wallets bear the brunt of the new legislation.
| Current price | Vaping Product Duty | Vat | New Price | Price increase % | |
| 10mls | £3.99 | £2.20 | £0.44 | £6.63 | 66% |
| 50mls Shortfills (without nic shots) | £11.99 | £11.00 | £2.20 | £25.19 | 110% |
| 100mls Shortfills (without nic shot) | £14.99 | £22.00 | £4.40 | £41.39 | 176% |
| Prefilled Pods | £4.00 | £0.44 | £0.09 | £4.53 | 13% |
Why Are Shortfills the Most Impacted?
Shortfills are most impacted because the VPD is based on liquid volume rather than nicotine strength or any other metrics. As a result, multibuy deals and shortfills are seeing, at times, staggering price increases. It is also no longer manageable for the majority of retailers to include free nicotine shots with shortfills, which, up until now, was considered an industry-standard practice.
Why Vape Prices May Vary for Now?
Many vape retailers are now selling off their remaining pre-VPD stock. On top of this, products held by a retailer from before the implementation of the VPD may be priced less than those bearing valid duty stamps and the increased prices. This stock is likely to sell off quickly, as many vapers have been looking to stock up before the price increase.
What Are the Risks of Having VPD?
The issue with prohibitive legislation historically is that it always results in the creation of an unlicensed and unregulated black market, particularly around imported goods. There’s likely at least one newsagent selling non-duty-paid tobacco in your town, and while vape liquids manufactured for sale in the UK need to abide strictly by the VPD stamp laws, non-duty-paid vape liquids produced in places with vape industries such as China are likely to be smuggled into the country and sold ‘under the counter’ by unscrupulous traders.
That’s not just costing the government money; it opens up opportunities for underground groups to start producing fake and counterfeit vape juices which are then sold as the real thing but simply lacking the VPD stamps and price increases. And we do not need to look far back in vaping history to see what happens when bathtub vape juice hits the market bottled and falsely marked as a product that has undergone strict batch testing and toxicity checks.
What Does the Vape Products Duty Mean to Manufacturers and Sellers?
Manufacturers and importers must have applied for HMRC approval before October 1st 2026. Duty stamps must be purchased from the appointed supplier and attached to product packaging.
Overseas vape liquid manufacturers who plan to export to the UK also need to account for the new price increase and stamp costs.
Distributors and retailers must only stock stamped products from April 1st 2027. All unstamped stock must be sold during the six-month sell-through window that starts on October 1st 2026. After the window has passed, any unstamped stock you still hold can no longer legally be sold.
Penalties for non-compliance include forfeiture of unstamped or counterfeit goods, possible criminal offences for deliberate fraud, and potentially receiving a premises banning order that prevents your retail location from being legally allowed to stock and sell vape liquids.
It was not an uncommon sight to witness trading standards and the police raiding vape shops that continued to sell disposable vapes in the UK after June 1st 2025. Similarly strict monitoring and punishments apply to anyone in breach of VPD regulations.
What Does the Vape Products Duty Mean to Consumers?
For consumers, the VPD means paying more to vape across the board with no exemptions. Those used to buying shortfills or taking advantage of multi-buy e-liquid deals are seeing most of those savings evaporate, and the industry will likely shift away from big bottle/multipack deals because they’re no longer economically feasible.
While many vapers are understandably frustrated by these changes and price increases, vaping is still noticeably cheaper than smoking. Perhaps not quite as much as it once was, but the cost difference can still be significant for smokers, alongside the well-established health benefits of stopping smoking
Vaping Costs Before and After VPD
The VPD adds £2.64 to every 10ml of e-liquid once VAT is factored in (£2.20 duty + 20% VAT on the duty). The table below shows what that means for your monthly spend, based on an average 10ml e-liquid price of £3.99 pre-duty and £6.63 with the duty applied.
| Usage | Daily Use | Pre-duty | Post-duty |
| Light | 5ml | £60 | £100 |
| Medium | 10ml | £120 | £200 |
| Heavy | 15ml+ | £180 | £300 |
Is Vaping Still Cheaper Than Smoking?
While the gap has narrowed, vaping is still cheaper than smoking for most vapers. The average price for a pack of cigarettes in 2025 was approximately £16.50, and tobacco duty also increased in October 2026, further pushing up cigarette prices.
| Usage | Daily Use (vaping) | Monthly (vaping) | Daily Use (smoking) | Monthly (Smoking) |
| Light | 5ml | £100 | 10 | £248 |
| Medium | 10ml | £200 | 15 | £371 |
| Heavy | 15ml+ | £300 | 20+ | £495 |
How Does VPD Compare to Other Countries?
consultation
The UK is not the only country taxing vaping products, but it is doing so more aggressively than many others. Germany taxes £2.70 per 10ml of vape liquid, one of the higher rates in Europe, while North America and Canada also have very high taxes on vape juice.
That said, the UK’s VPD price increase isn’t the harshest in Europe. Norway, Portugal and Sweden are just a few countries that impose a higher tax per ml on vape liquids. Montenegro has one of the highest additional charges on vaping liquids, at a flat rate of €0.70 (£0.59) per 1ml, with or without nicotine.
The UK is similarly targeting zero-nicotine vape liquids, as other countries often only tax liquids containing nicotine or apply lower rates to zero-nicotine products. As we’ve discussed, the UK is not making any such distinction and instead imposes a blanket tax of £2.20 + 20% VAT across the board.
Conclusion
To summarise, the Vaping Products Duty has caused significant disruption across the UK vaping industry, from manufacturers to suppliers to retailers to consumers. Vaping is still cheaper than smoking, but less so than before. At MIST, we are still committed to providing smokeless cigarette alternatives to those who wish to move away from tobacco and towards more manageable nicotine delivery systems.
- From October 1st 2026, a new duty of £2.20 per 10ml of vaping liquid applies alongside VAT.
- Shortfill consumers are disproportionately impacted.
- Retailers have a six-month sell-through window to sell their remaining unstamped stock, which may see identical products with different prices available for a short period.
- Vapers who use zero-nicotine vape juice and those who produce DIY vape liquids are also affected by the new charges.
- Home-mixing with untaxed vaping liquids is now prohibited under VPD, even for personal use. Mixing liquids that have already had the duty paid, such as a shortfill and nicotine shot, remains permitted.
