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.
| £0.22 | £2.20 | £22.00 |
| Duty per ml of liquid | Duty per 10ml bottle | Duty on 100ml shortfill |
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
| Date | Milestone | Details |
|---|---|---|
| 1 April 2026 | Business Registration Opens | Manufacturers, importers, and packagers must register with HMRC. |
| 1 October 2026 | VPD Goes Live — New Tax Begins | The duty becomes payable on all vaping products released for retail. |
| 1 April 2027 | Duty Stamps Mandatory | 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
| Tax Year | Projected Revenue |
|---|---|
| 2026–27 | £135m |
| 2027–28 | £400m |
| 2030–31 | £565m |
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
| Question | Answer |
|---|---|
| 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. |
| 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. |
| 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. |
| 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. |
| 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 |
