From 1 October 2026 the UK charges a new excise duty on vaping liquid. It is called Vaping Products Duty, it is already law, and it will make vaping noticeably more expensive.
Here is what changes, what it costs, and which products are affected.
The headline
- £2.20 per 10ml of vaping liquid — 22p per ml, flat rate
- VAT is charged on top, so the real increase at the till is about £2.64 per 10ml
- Starts 1 October 2026
- Applies regardless of nicotine strength, including 0mg
The government chose a single flat rate rather than charging more for stronger liquid, on the basis that a tiered system would simply push people towards weaker liquids without reducing consumption.
The dates that matter
- 1 April 2026 — HMRC registration opened for manufacturers, importers and warehouse keepers
- 1 October 2026 — duty takes effect; newly manufactured and imported products must carry a duty stamp
- 1 April 2027 — grace period ends. Selling unstamped vaping products becomes a criminal offence
Stock already in the supply chain before October can still be sold during the transition, which is why prices will climb gradually rather than overnight. Expect the increase to arrive as duty-paid stock reaches shelves.
What it costs by product type
Because the duty is charged per millilitre, the impact depends entirely on format — not on strength or on how much nicotine you consume.
- 10ml bottles — currently around £3, rising to roughly £5.20. About a 73% increase.
- Prefilled pods — roughly 7% more per pack. Small volumes, so a small hit.
- Shortfills — the worst affected. A 100ml shortfill carries £22 of duty before VAT. With nic shots, a setup that costs around £16 today could pass £40. Increases of up to 147%.
There is an awkward consequence here. Shortfills are the format most used by long-term adult vapers and least appealing to young people, and they take the steepest increase. Prefilled pods, which are more popular with younger users, barely move. The duty taxes volume, not risk.
What is not affected
- Empty devices. A refillable kit sold without liquid carries no duty, though VAT still applies.
- Accessories. Chargers, coils, batteries and cables are outside the duty.
- Products containing no vaping liquid at all. The duty is charged on liquid intended for vaporisation. Where there is no liquid, there is nothing for the duty to apply to.
That last point covers non-electronic air inhalers — devices with no battery, no heating element and no liquid, where you simply draw air through a flavoured core. Nothing is vaporised, so no vaping liquid is present.
What this means in practice
If you get through 10ml a day, you are looking at somewhere close to £80 a month in additional cost. If you use shortfills, the proportional increase is larger still.
The government has raised tobacco duty alongside this specifically to preserve a price gap, so vaping will remain cheaper than smoking. But the gap between vaping and not vaping just got much wider.
There is a risk worth naming: when legal e-liquid gets expensive, some people start mixing their own using food-grade flavourings. Food flavourings are not tested for inhalation. That is a genuinely worse outcome than paying the duty.
If you were already thinking about stopping
A price rise is not a reason to quit on its own, but it does change the arithmetic, and October is when a lot of people will look at what they are spending.
If you are still nicotine-dependent, the duty does not change the advice: licensed nicotine replacement therapy or a local NHS stop smoking service, which is free and roughly triples your chances.
If you have already dealt with the nicotine and what is left is the habit — the reaching, the draw, the pause — that is a different problem, and one a flavoured air inhaler is built for. A Flair inhaler has no liquid, no battery and no vapour, and its running cost does not move on 1 October.
More on why nicotine-free e-liquid is taxed too, or what actually works as a vape replacement.
Frequently asked questions
When does the UK vape tax start?
1 October 2026. Duty stamps are required on newly manufactured and imported products from that date, with a grace period for existing stock until 1 April 2027.
How much is the vape tax per bottle?
£2.20 per 10ml, plus VAT — about £2.64 at the till. A 100ml shortfill carries £22 in duty before VAT.
Does the tax apply to nicotine-free e-liquid?
Yes. The flat rate applies to all vaping liquid regardless of nicotine content, including 0mg.
Will vaping still be cheaper than smoking?
Yes. Tobacco duty was raised alongside the vape duty specifically to maintain the price gap.
This is general information, not tax or financial advice. Flair is a lifestyle wellness product, not a medical device, medicine or smoking cessation aid, and contains no nicotine. For help with nicotine dependence, speak to your GP or a local NHS stop smoking service. Not suitable for under-18s.
