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The vape tax is coming.
See what changes for you.

From 1 October 2026, every e-liquid product carries a new duty of 22p per ml — plus VAT. Pick any product below to see the duty, the VAT and your new price. Hardware and Nicotine Pouches aren't affected.

1 October 2026 vape duty starts calendar

Check your product

Choose a category and product, then enter your price ex-VAT to see the duty and new price.

£
Current price now
£0.00
ex VAT
+ duty
Post Vape Duty Price
£0.00
ex VAT
Liquid in product
Current price (ex VAT)
Vape duty 22p per ml
Post Vape Duty Price (ex VAT)
VAT 20%
New price (inc VAT)

Vape Duty

A new flat rate of 22p per ml will be introduced, plus VAT. The duty is volume-based: the more liquid in a product, the more duty it carries.

It applies to all e-liquid regardless of nicotine strength — including 0mg shortfills. Only the liquid is taxed, so hardware and Nicotine Pouches are unaffected.

Products subject to the duty

Pre-filled vape pod

Pre-filled Pods

2ml pre-filled pods and kits — including Elf, Ske, and Lost Mary BM600 — are all subject to the duty.

Pre-filled pod vape kit

Pre-filled Kits

Whether it's an 8+2, a 10+2, or a dual Kit System, this product type is subject to the duty.

10ml e-liquid bottle

All E-liquids

Every e-liquid is subject to the duty regardless of whether it contains nicotine.

Products not affected

Hardware that doesn't contain e-liquid isn't subject to the duty — kits, batteries, pods, tanks and accessories. Oral nicotine products such as Nicotine Pouches are also exempt.

Refillable vape kit

Refillable Vape Kits

Kits with a refillable tank aren't subject to the duty.

Empty refillable vape pod

Refillable Vape Pods

As long as they aren't pre-filled with liquid, empty pods, tanks and coils aren't subject to the duty.

Nicotine pouch tin

Nicotine Pouches

Nicotine Pouches are also not subject to the vaping products duty.

Key dates

  1. 1 October 2026 duty begins
    All products manufactured and imported in the UK must carry a duty stamp and be taxed under the new system.
  2. October 2026 – April 2027
    A 6-month grace period lets retailers sell off pre-existing stock that isn't tax-stamped.
  3. 1 April 2027
    From this date, every product on sale in the UK must be stamped — the sell-through window closes.

Your prep checklist

Plan your pricing early

Have your new pricing ready to switch on at the right moment. Your margins will be affected significantly — factor in multipack savings, rewards and promos.

Keep customers informed

E-liquid prices will rise everywhere, but at varying levels and times between October and April. Reassure customers with a clear and steady message.

Build stock strategically

Non-stamped stock can be stored until 1 April 2027 but can't be manufactured or imported after 1 October 2026 — plan any stock build early.

Assess your stock liability

The value of stock in your store or warehouse may roughly double. Cut wastage and condense to best-sellers. Carry out regular stock counts, rotate older stock through first and reduce overstock where possible.