The UK government is introducing the Vaping Products Duty (VPD), also called the vape tax UK, from 1 October 2026. It is a flat-rate excise on all vaping liquids. Here is what it means for your wallet and what you can do about it.
A Short Summary
The UK vaping tax (Vaping Products Duty / VPD) takes effect on 1 October 2026, charging a flat rate of £2.20 per 10ml on all vaping liquids, nicotine or nicotine-free e-liquids.
A 100ml shortfill bottle will carry £22.00 in additional duty - a standard 10ml nic salt bottle adds £2.20. The rate is £0.22 per ml regardless of product type.
Tobacco duty will rise simultaneously to preserve the financial incentive for smokers to switch to vaping.
Business registration with HMRC opens on 1 April 2026. Vaping Duty Stamps become mandatory on retail stock from 1 April 2027.
What is the UK Vape Tax (Vaping Products Duty)?
The Vaping Products Duty (VPD) is a brand-new UK excise duty, the first of its kind levied on vaping products. It was announced in 2024 and legislated through the Finance Bill 2025-26.
The duty applies to any vape liquid, regardless of its nicotine content. That includes nic salts, freebase e-liquids, shortfills, and pre-filled pod cartridges. It does not apply to tobacco products or licensed medicines.
The government replaced an earlier tiered structure with a single flat rate of £2.20 per 10ml. This aligns the UK with most international counterparts and simplifies compliance.
Which Vaping Products Are Taxed?
| Product Type | Taxed? | Notes |
|---|---|---|
| Nic salt e-liquids (10ml) | Yes | £2.20 duty per bottle |
| Freebase e-liquids (10ml) | Yes | £2.20 duty per bottle |
| Shortfill juice (100ml) | Yes | £22.00 duty per bottle |
| Pre-filled disposable vapes | Yes | Taxed on liquid volume |
| Nicotine-free liquid | Yes | Same rate applies |
| Vape devices / Hardware | No | Hardware is not taxed |
The Timeline: Key Dates
Manufacturers, importers, and packagers must register with HMRC.
The duty becomes payable on all vaping products released for retail.
Vaping Duty Stamps (VDS) become mandatory for all retail stock.
Vape Duty Price Calculator
Calculate the impact of the £0.22/ml tax.
Projected Revenue for Public Services
Source: OBR projections for UK vaping tax revenue.
Estimated Weekly Vaping Costs After Tax
| Profile | Volume | Added Cost | New Est. Cost |
|---|---|---|---|
| Light (10ml) | 10ml | +£2.64 | ~£6.64 |
| Moderate | 30ml | +£7.92 | ~£16.92 |
| Heavy | 100ml | +£26.40 | ~£41.40 |
Frequently Asked Questions
Q: Are nicotine-free vapes taxed in the UK?
Yes. The UK vaping tax applies to any liquid intended for vaporisation, including nicotine-free e-liquids. The rate is the same flat £0.22 per ml.
Q: Will my 100ml shortfill cost £22 more?
Yes, at minimum. The duty alone is £22.00. Once you add the 20% VAT that is charged on the duty itself, the total increase is approximately £26.40.
Q: Is the UK government going to tax vaping?
Yes. This is now confirmed legislation. The Vaping Products Duty was announced in the October 2024 Autumn Budget and is part of the Finance Bill 2025–26.
Q: How can I tell if a product is legal after April 2027?
All legal products must display a Vaping Duty Stamp (VDS) on the packaging. Any product without this stamp after 1 April 2027 is considered illicit.
Q: Does the tax apply to devices like vape pens?
No. The tax is only on the liquid. Hardware components like batteries, coils, and empty pods are unaffected by the Vaping Products Duty.
Quick Reference: UK Vape Tax at a Glance
| Official Name | Vaping Products Duty (VPD) |
| Tax Rate | £2.20 per 10ml |
| Goes Live | 1 October 2026 |
| Duty Stamps | Mandatory from April 2027 |
