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UK Vape Tax 2026: What the New Rules Mean for Vapers
December 4, 2025 Vapes Direct

UK Vape Tax 2026: What the New Rules Mean for Vapers

The UK vape tax 2026 is set to change how vape liquids are priced and sold across the country. For adult vapers, understanding how the new rules work now can help avoid confusion and plan future purchases more confidently. 

From October 2026, all vape liquids sold in the UK will fall under a new excise duty. This article explains what the vape tax in the UK means in practical terms, how it affects prices, and what vapers can do to manage costs while staying compliant with the UK vaping regulations 2026. 

What Is the UK Vape Tax 2026? 

The UK Vape Tax 2026 introduces a new excise duty called Vaping Products Duty on all vape liquids sold in the UK. It applies to both nicotine and nicotine-free liquids from 1 October 2026. 

The duty is based on liquid volume rather than nicotine strength. This means the amount of tax included in the price depends entirely on how many millilitres of vape liquid you buy. 

What Products Are Covered by the Vape Duty in the UK? 

All liquids intended for vaping are taxable under the new rules. This includes bottled e-liquids, nic salts, shortfills, flavour concentrates designed for vaping, and prefilled pods or cartridges. 

Vape devices, tanks, coils, batteries, and chargers are not taxed unless they contain prefilled liquid. 

How Is the Vape Tax Calculated in the UK? 

The vape duty in the UK uses a flat rate per millilitre of liquid. The confirmed rate is £2.20 per 10 ml, which equals 22p per ml. 

Nicotine strength has no impact on the calculation. A 0mg shortfill and a high-strength nic salt are taxed in the same way if the liquid volume is the same. 

Examples of Vape Duty Costs by Bottle Size 

A standard 10 ml bottle includes £2.20 in vapes duty. A 50 ml shortfill includes £11.00, while a 100 ml shortfill includes £22.00. 

For pod users, a typical 2 ml prefilled pod includes 44p of duty. These figures help explain how the vape price increase in the UK is driven by volume rather than formulation. 

How Will the UK Vape Tax Affect Prices? 

The UK vape tax will increase the shelf price of vape liquids from October 2026. Products with more liquid will include more duty, which is why larger bottles see a higher upfront increase. 

Shortfills may still work out to be better value per ml compared with buying multiple smaller bottles. Understanding bottle size and total liquid volume becomes more important when comparing prices. 

Vape Tax Impact on Heavy Vapers in the UK 

Heavy vapers are likely to feel the impact more because they buy and use more liquid over time. Higher total millilitre consumption means more duty is paid overall. 

Using refillable devices and larger-format bottles can help manage costs more predictably. Tracking weekly liquid usage makes it easier to estimate ongoing spend. 

Will Vaping Be More Expensive Than Smoking in 2026? 

Vaping will become more expensive than it is today, but it is still expected to cost less than smoking. Cigarettes in the UK carry high tobacco duty and VAT, which account for most of the retail price. 

Even after the vape tax is introduced, the tax applied to vape liquid remains lower than the duty applied to combustible tobacco products. 

Why the Vape Tax Is Still Lower Than Cigarette Duty 

A pack of cigarettes includes multiple layers of tax, with tobacco duty and VAT making up the majority of the price. For someone smoking daily, these costs add up quickly. 

Vape liquid is taxed only by volume at a fixed rate. This makes the cost easier to predict and keeps vaping financially distinct from smoking. 

How UK Vaping Regulations 2026 Affect What You Buy 

From October 2026, vape liquids must move through duty-paid supply chains. Retail packaging will include secure vaping duty stamps applied by compliant suppliers. 

Buying from established UK retailers with age verification helps ensure products meet legal and safety standards. From April 2027, selling unstamped vape liquids becomes an offence unless the product is in duty suspension. 

Choosing Better Value Vape Liquids After the Vape Price Increase 

Choosing the right format can help balance flavour quality and cost under the new tax system. Refillable bottles often provide better long-term value than small prefilled options. 

Nic salts are useful for controlled usage, while shortfills offer lower cost per ml for frequent vapers. 

Which Vape Liquids Offer Better Value After the UK Vape Tax? 

Options like Zeus Juice Rhubarb Sour Cherry Bar Salts 10ml offer bold bar-style flavour in a compact bottle, making it easier to control consumption while enjoying a strong taste. 

Bar Juice 5000 Cherry Berry Nic Salt delivers disposable-style intensity in a refillable format, helping reduce ongoing spend without sacrificing flavour consistency. 

For higher-volume users, IVG Bubblegum Shortfill combines nostalgic sweetness with a cool menthol finish and offers better value per ml compared with smaller bottles. 

What the UK Vape Tax 2026 Means for Adult Vapers 

The new rules make vape pricing more transparent and predictable. While prices will rise, understanding how the tax works helps avoid surprises and supports smarter buying decisions. 

Shop rechargeable pod systems and nic salt e-liquids at Vapes Direct to manage liquid use and plan ahead for the 2026 vape tax. 

FAQs 

Will vaping be more expensive in 2026 in the UK? 

Yes. The UK vape tax 2026 will increase the price of vape liquids because a new duty of £2.20 per 10 ml is added. The final price rise depends on how much vape liquid you buy rather than nicotine strength. 

How will the UK vape tax affect prices for regular vapers? 

Regular and heavy vapers in the UK are likely to see higher ongoing costs because the vape duty is charged per millilitre. Buying larger bottles such as shortfills can still reduce the cost per ml compared with smaller bottles. 

Does the vape tax apply to nicotine-free e-liquids in the UK? 

Yes. The vape tax in the UK applies to all vape liquids intended for vaping, including 0 mg nicotine-free e-liquids. HMRC defines taxable products by intended use, not nicotine content. 

What is the difference between the vape tax vs cigarette tax in the UK? 

The difference between the vape tax vs cigarette tax in the UK lies in how they are applied. Cigarettes are subject to high tobacco duty and VAT, while vape liquid is taxed at a lower flat rate per ml, meaning vaping is still expected to cost less than smoking. 

Are vape devices and hardware affected by the UK vaping regulations 2026? 

No. The vape duty in the UK applies only to vape liquid. Devices, tanks, coils, batteries, and chargers are not taxed unless they contain prefilled liquid. 

How can vapers reduce the impact of the vape price increase in the UK? 

Vapers can manage costs by using refillable devices, choosing larger bottle formats like shortfills, and monitoring total liquid usage. The vape tax is volume-based, so controlling how much liquid you use matters most. 

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