Vaping Tax in the UK: What the New £2.20 Duty Means for You
The new vaping tax in the UK adds £2.20 of duty to every 10ml of vape liquid, nicotine or not, from 1 October 2026. With VAT on top, that can mean up to £2.64 more per 10ml once shops sell through their older stock. Below, we explain what the duty covers, what it costs you and how to keep your vaping affordable.
If you have spotted a new stamp on your e-liquid box lately, you are not imagining it. After months of talk, the vape duty has finally arrived, and plenty of our customers have been asking us the same thing: how much more am I going to pay? The honest answer depends on what you vape. So we have put together a plain, jargon-free guide to help you understand the change and plan around it.
What is the new £2.20 vape tax in the UK?
The £2.20 vape tax is a new excise duty, officially called Vaping Products Duty, charged on every 10ml of vaping liquid made in or imported into the UK from 1 October 2026. It is a flat rate, so nicotine strength and flavour make no difference to the amount charged.
The duty is paid by manufacturers, importers and approved warehouses rather than by you at the till, but as with alcohol and tobacco, the cost works its way into shelf prices. Every product released after the start date also needs a vaping duty stamp on its packaging. Shops have until 1 April 2027 to sell through older, unstamped stock, so prices may creep up gradually rather than overnight. You can read more about the wider rules on our UK vape regulations page.
| Product | Liquid | Duty added | Duty plus 20% VAT |
|---|---|---|---|
| Prefilled pod | 2ml | £0.44 | £0.53 |
| Nic salt or 50/50 bottle | 10ml | £2.20 | £2.64 |
How much more will you pay for e-liquid?
You could pay up to £2.64 more for every 10ml of e-liquid once the duty, and the VAT charged on it, are fully passed on. Larger bottles feel it most, because the duty grows with volume rather than price.
These are the maximum figures if a retailer passes on the whole cost, so real prices will vary. The surprise for many vapers is that nicotine-free shortfills are taxed too. Add a 10ml nicotine shot to a 50ml shortfill and the bottle carries £13.20 of duty before VAT, so shortfill fans will notice it most.
Is vaping still cheaper than smoking?
Yes, vaping is still much cheaper than smoking. On the same day the vape duty arrived, tobacco duty rose by an extra £2.20 per 100 cigarettes on top of its usual yearly increase, so the price gap between the two has been protected.
The government has said the aim is to make vaping less affordable and appealing to young people and non-smokers, not to push adults who have switched back to cigarettes. For most of our customers who swapped from smoking, the monthly saving is still substantial. For a handy comparison, see our guide on how many puffs of a vape equal a cigarette.
How can you keep your vaping costs down?
The easiest ways to manage your vaping costs are to use a refillable kit, buy multipacks, look after your pods and choose the right nicotine strength. A few simple changes can help you make your e liquid last longer and manage the impact of the new duty.
Refillable pod kits let you use 10ml bottles rather than replacing a whole prefilled pod each time. Buying multipacks can also work out cheaper per bottle than purchasing them individually. Change your pod when needed to avoid burnt, unpleasant hits, and choose a nicotine strength that helps manage your cravings without unnecessary vaping. These small changes can help you get more from every bottle.
Ways to make every 10ml count (in stock at Vapes Direct)
Keep Your Vaping Costs Under Control
The new vaping duty may affect what you pay, but a few smart choices can help you manage your budget. Explore our range of e liquids to find your favourite flavours, compare bottle sizes and stock up on options that suit your needs. Enjoy same day dispatch on orders placed before 2pm and free UK delivery when you spend over £30.
Frequently asked questions
When did the vape tax start in the UK?
Vaping Products Duty started on 1 October 2026. Shops can sell older, unstamped stock until 1 April 2027, after which every vaping product must carry a duty stamp.
Does the vape duty apply to nicotine-free e-liquid?
Yes. The £2.20 per 10ml rate applies to all vaping liquids, whether they contain nicotine or not, so shortfills and zero-nicotine bottles are included.
Are empty vape kits and coils taxed?
No. The duty is charged on vaping liquid, so empty refillable kits, coils and empty pods are not affected by the £2.20 rate.
How can I tell if a vape product has been taxed?
Look for the vaping duty stamp on the retail packaging. Products made or imported from 1 October 2026 need one, and it shows the duty has been paid.