Check your product
Choose a category and product, then enter your price ex-VAT to see the duty and new price.
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
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Pre-filled Pods
2ml pre-filled pods and kits — including Elf, Ske, and Lost Mary BM600 — are all subject to the duty.

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.

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

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 Pouches
Nicotine Pouches are also not subject to the vaping products duty.
Key dates
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1 October 2026 duty beginsAll products manufactured and imported in the UK must carry a duty stamp and be taxed under the new system.
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October 2026 – April 2027A 6-month grace period lets retailers sell off pre-existing stock that isn't tax-stamped.
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1 April 2027From 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.