UK Vape Tax 2026: What Changes on 1 October, and What It Costs

Since 1 October 2026 the UK has charged a new Vaping Products Duty of £2.20 per 10ml of e-liquid. The new vape tax is a vape liquid tax in the plainest sense: 22p for every millilitre in the bottle or the pod. It applies whether or not the liquid contains nicotine. Our own prices did not go up on 1 October, because we are still selling stock that was already in the UK before the duty started. We expect our prices to change by 1 April 2027 at the latest. Here is what has changed, with the figures taken straight from HMRC.

Vape tax October 2026: the headline numbers

HMRC give the worked example directly: “a 2ml pod will be liable to 44 pence in duty — the calculation is 2 multiplied by 22 pence, totalling 44 pence.”

Vape tax calculator: what the duty adds to a product

Pick a pack format and see the arithmetic. Prices are the current live prices on this site.

Product Nic salt bottle — 10ml, £2.49 Pro Max S1 pods — 4ml, £2.99 Mini Ultra kit — 4ml, £3.99 Pro Max Plus pod pack — 12ml, £5.49 Pro Max Plus kit — 12ml, £7.99 Rubik kit — 12ml, £5.99 Pro Ultra Plus pod pack — 22ml, £6.99 Pro Ultra Plus kit — 22ml, £11.99 50/50 shortfill — 100ml, £6.99 Something else (enter your own)

1. Price now£5.49
2. Duty at 22p per ml (12ml)+£2.64
3. VAT at 20% on the duty+£0.53

Estimated price with the duty added £8.66

+£3.17 (+58%) — the duty and the VAT on it.

This is an estimate of the tax on a product made in or brought into the UK since 1 October 2026, assuming it is passed through to the shelf price in full. It is not a price promise. Our own prices did not go up on 1 October, for the reasons given further down this page.

It catches nicotine-free liquid too

This is the part most people miss. The duty is not a nicotine tax, so the Hayati nicotine strength you choose makes no difference to it. HMRC are explicit: “Products will be liable for Vaping Products Duty whether the liquids contain nicotine or not.”

So 0mg pods, nicotine-free shortfills and plain flavour concentrates intended for vaping are all liable at the same 22p per ml. A large nicotine-free shortfill carries proportionally the most duty of anything on the market, simply because it holds the most liquid. That includes the 0mg shortfills in our Hayati e-liquid range.

One narrow exception: combining two liquids that have already had duty paid — a duty-paid shortfill and a duty-paid nicotine shot — is not treated as manufacturing a new liable product. You are not charged twice.

What the e-liquid tax adds, by bottle or pod size

Duty is charged on volume, so the cost tracks how much liquid you are buying. VAT is then charged on the duty-inclusive price, which is why the figure at the till is higher than the duty itself:

The proportional impact is heaviest at the cheap, high-volume end. The duty on a 10ml nic salt bottle is £2.20 before VAT, close to the whole price of a pre-duty bottle at around £2.50. Large shortfills are affected most of all.

Vaping duty stamps, and the dates that matter

1. 1 October 2026Vaping Products Duty starts. Every millilitre of e-liquid made in or brought into the UK from this date carries 22p, nicotine or not.
2. 31 March 2027Last day unstamped stock already in the supply chain can legally be sold.
3. 1 April 2027Fully enforced. Holding or selling unstamped product becomes a criminal offence, except for products a private individual holds for their own use.

Alongside the duty comes a duty stamp: a rectangular label, 42mm by 18mm, usually with a scannable code that lets the product be traced through the supply chain. Stock that was already in the UK before 1 October 2026 can legally be sold without a stamp until 31 March 2027, which is why a product from us may not have one yet.

• 1 October 2026 — duty applies. New stock entering the market must be stamped.
• 31 March 2027 — end of the grace period. Retailers may keep selling unstamped stock produced or imported before October, provided they hold records proving when it entered the country.
• 1 April 2027 — selling unstamped product becomes a criminal offence, carrying an unlimited fine, imprisonment, or both, plus seizure of stock.

If you are a retailer rather than a shopper: businesses selling only duty-paid product do not need HMRC approval. Approval is for manufacturers and importers. Applications opened on 1 April 2026.

Should you stock up now?

There is no need to rush. Our prices did not go up on 1 October, and we plan to keep them while our pre-duty stock lasts. If a line runs out and we restock it before April, the new stock is likely to have had the duty paid on it, so that line may change sooner. Two other things are worth weighing before you fill a cupboard:

• E-liquid does not keep indefinitely. Nicotine oxidises. Sealed and kept cool and dark, a year is reasonable; beyond that flavour dulls and the liquid darkens. Buying two years of supply mostly buys you two years of stale liquid.
• Pre-duty stock has a deadline. Shops can sell unstamped stock that was in the UK before 1 October 2026, but only until 31 March 2027. What you have already bought is fine to keep for your own use. But we expect pre-duty prices, ours included, to be gone by 1 April 2027.

Our own view: buying a sensible few months ahead of something you already use is reasonable. Panic-buying a year of a flavour you have not tried is not.

Why the vape duty exists

The stated aim is to discourage non-smokers, particularly young people, from taking up vaping, while keeping it cheaper than smoking. Tobacco duty is rising at the same time specifically to preserve that gap — the intention is that switching from cigarettes to vaping remains the cheaper option.

Whether the policy achieves that is a fair debate. What is not in doubt is that the duty adds to the cost of every e-liquid, prefilled pod and prefilled vape made in or brought into the UK from 1 October 2026, so prices across the trade are likely to rise as older stock runs out.

What we are doing

Our prices did not go up on 1 October. Duty is charged when a product is made in or brought into the UK, and we are still selling stock that was already here before the duty started, so no duty was due on it. We plan to keep current prices while it lasts.

That stock can be sold without a duty stamp until 31 March 2027. From 1 April 2027 every e-liquid, prefilled pod and prefilled vape on sale must carry one, so we expect our prices to change by then at the latest. A line we restock before then may change sooner, because stock made in or brought into the UK since 1 October reaches us with the duty already paid by the manufacturer or importer. When prices do change, we will say plainly which part of any increase is tax.

Everything we stock is UK-compliant and bought through authorised distribution.

Sources

Figures and dates on this page are taken from HMRC guidance: Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme and Handling wholesale or retail vaping products in the UK. This is general information, not tax advice — if you are a business affected by the scheme, check the guidance directly or take professional advice.

These products contain nicotine, which is addictive. Over-18s only.

Which of our ranges the duty affects most

Each product page always shows the current price. When the duty does reach our prices, the ranges it will affect most are the large-capacity ones — Pro Ultra Plus at 22ml and Pro Max Plus at 12ml — along with 10ml nic salt bottles, where the duty lands on every millilitre in the bottle. There is no need to rush to stock up: the stocking-up section above explains why.

Common questions

How much is the vape tax on a 10ml bottle?

£2.20 per 10ml of e-liquid — 22p per millilitre — from 1 October 2026, on all vaping liquid including nicotine-free. VAT is then charged on top, so the shelf impact of a 10ml bottle is about £2.64 if passed through in full.

What is the vaping duty in October 2026?

Vaping Products Duty is a UK excise tax that started on 1 October 2026: £2.20 per 10ml on all vaping liquids, with duty stamps required on packaging. Unstamped stock that was produced in or imported into the UK before October can legally be sold until 31 March 2027.

When does the vape tax start?

1 October 2026. Stock produced in or imported into the UK before then can be sold unstamped until 31 March 2027; from 1 April 2027 selling unstamped product becomes an offence.

Can you avoid the vape tax?

Not on anything produced in or imported into the UK for sale since 1 October 2026 — the duty applies to all of it at the same 22p per ml. Unstamped stock that was already in the UK before then has no duty due on it and can be sold until 31 March 2027. We are still selling stock like that, which is why our prices did not go up on 1 October. Anything sold suspiciously cheap from April 2027 is likely unstamped, which is a different problem.

When does the UK vape tax start?

Vaping Products Duty applies from 1 October 2026. Duty stamps become compulsory on new stock from the same date, unstamped stock can be sold until 31 March 2027, and from 1 April 2027 selling unstamped product is a criminal offence.

How much is the UK vape tax?

The rate is £2.20 per 10ml of e-liquid, which works out at 22p per millilitre. HMRC give the worked example that a 2ml pod is liable to 44 pence in duty. VAT is then charged on top of the duty-inclusive price.

Does the vape tax apply to nicotine-free liquid?

Yes. HMRC state that products are liable whether the liquids contain nicotine or not, so 0mg pods, nicotine-free shortfills and flavour concentrates intended for vaping are all charged at the same 22p per ml.

Is it worth stocking up on vapes now?

There is no need to rush. Our prices did not go up on 1 October, and we plan to keep them while our pre-duty stock lasts, though a line we restock before April may change sooner. Also, e-liquid does not keep indefinitely — nicotine oxidises, and beyond about a year the flavour dulls. Buying a few months of something you already use is reasonable; stockpiling a year of an untried flavour is not.