The Short Version
From 1 October 2026, the UK government will apply a new excise tax — the Vaping Products Duty (VPD) — to all nicotine-containing e-liquids sold in the UK. The rate is a flat £2.20 per 10ml of e-liquid, regardless of nicotine strength.
For a typical £4 bottle of 10ml nic salt, that means the post-tax price will rise to around £6.20-£6.50 at most retailers — a 55-65% price increase on most products. Tobacco duty on cigarettes will rise by the same amount on the same day, so the government maintains the relative cost advantage of vaping over smoking.
The Exact Rates
The Vaping Products Duty applies a flat rate per 10ml of e-liquid, regardless of nicotine strength:
| Product | Duty rate (from 1 Oct 2026) |
|---|---|
| All nicotine e-liquids (any strength) | £2.20 per 10ml |
| 0mg e-liquids (zero-nicotine) | £2.20 per 10ml (yes, even nicotine-free) |
The rate is fixed per volume — a 10ml bottle of 10mg nic salt and a 10ml bottle of 20mg nic salt both pay £2.20. A 50ml shortfill pays £11. A 100ml shortfill pays £22.
What This Means for Real Prices
Below is a rough comparison of pre-duty and post-duty prices for typical products. Actual prices will vary by retailer.
| Product | Typical price now | Post-duty price (Oct 2026) | Increase |
|---|---|---|---|
| 10ml Nic Salt | £3-4 | £5.20-6.20 | +£2.20 |
| 50ml Shortfill (0mg) | £10-12 | £21-23 | +£11 |
| 100ml Shortfill (0mg) | £15-18 | £37-40 | +£22 |
| Prefilled Pod (2ml × 5 = 10ml) | £15-25 | £17.20-27.20 | +£2.20 |
The shortfill market takes the hardest hit — a 100ml shortfill that costs £15 today will cost around £37 after duty. Some industry analysts predict shortfills will become a niche format because of this, with most users switching back to 10ml nic salts where the tax is a smaller share of the total price.
What's NOT Affected by the Duty
- Hardware — pod kits, mods, batteries, coils, tanks: no duty applied. Only the e-liquid itself.
- Nicotine pouches — not covered by this duty (separate regime).
- CBD vape liquids with no nicotine and not marketed for vaping: separate rules.
However, expect hardware prices to drift upward regardless, as retailers spread their fixed costs across a market that's about to shrink in total spend on consumables.
Why Is the Government Doing This?
The official government rationale is twofold:
- Youth uptake. The 2024-25 consultation found vaping rates among 11-17-year-olds had risen sharply. Higher prices are intended to reduce affordability for under-18s buying through illicit channels.
- Tax revenue. HM Treasury estimates the duty will raise approximately £500 million per year by 2028, partly offsetting the falling revenue from tobacco duty as smokers quit.
Critics argue the duty risks discouraging adult smokers from switching to vaping (where vaping is 95% less harmful than smoking, per Public Health England) by narrowing the price gap. The government addressed this by raising tobacco duty by the same amount on the same day, so the relative incentive stays.
What You Can Do Before October 2026
If you vape regularly and want to soften the price increase, three practical options:
1. Buy 10ml nic salts in bulk before 1 October
Anything you buy at today's price stays at today's price — the duty only applies to new stock sold after the cutoff. Most reputable retailers (us included) won't backdate duty onto already-sold inventory. A stockpile of 20-30 bottles of your favourite flavour could save you £60+ over the next year.
Sensible storage limits: nic salt has a shelf life of around 2 years unopened. Don't buy more than you'll realistically vape in 12-18 months.
2. Switch from disposables/prefilled pods to refillable pod kits
Refillable pod kits become significantly more cost-effective relative to prefilled formats after duty. The hardware is a one-time cost; the ongoing cost is just the e-liquid (now £5-6 per 10ml). Whereas prefilled pods cost £5+ per 2ml pod going forward.
Estimated new yearly costs (20-a-day-equivalent user):
- Prefilled pod kit → £800-1000/year
- Refillable pod kit → £450-600/year
- Disposables (banned, but for context) → would have been £1,200+
Browse our Refillable pod kits if you haven't switched yet.
3. Step down to 10mg if you're on 20mg
You'll vape less per session at the lower strength once you've adapted (usually 1-2 weeks), reducing your overall e-liquid consumption.
Will Retailers Absorb the Duty?
Some will partially. Most won't. Vape retailing is a thin-margin business — typical gross margins on e-liquid are 30-40%, so absorbing £2.20 on a £4 bottle would wipe out the entire profit. Expect most retailers (including the largest UK chains) to pass the full duty on to consumers.
What we can promise at VaperzHub: we'll pass through exactly the duty rate and nothing more. No "administrative fee" markups, no rounding up. £2.20 added per 10ml is £2.20 added per 10ml.
How the Tax Will Be Collected
The duty is charged at the point of manufacture or import, not at retail. So when an e-liquid leaves a UK factory or clears UK customs after 1 October 2026, the duty has already been paid by the manufacturer/importer — and is then baked into the wholesale price the retailer pays.
That means: any e-liquid in retail stock as of 30 September 2026 has not had duty paid on it, and most retailers will be able to sell that stock at pre-duty prices for as long as it lasts. Once it's gone, all replenishment is duty-paid.
In practical terms: expect a brief window in October-November 2026 where some stock is still pre-duty (cheaper) and some is post-duty (more expensive) on the same shelf.
Frequently Asked Questions
Is this duty UK-wide?
Yes. England, Scotland, Wales and Northern Ireland are all subject to the same rate from the same date.
Does the duty apply to imports for personal use?
Yes. If you order e-liquid from a non-UK seller after 1 October 2026, UK customs will charge the duty plus standard VAT and a handling fee before delivery. Trying to dodge the duty by ordering from abroad will almost always cost you more than buying domestically.
Will nicotine pouches see a price rise too?
Not under this duty. Pouches are regulated under a separate framework. However, the government has signalled it may extend duty to pouches in 2027-28 — not confirmed yet.
What happens if a black market emerges?
HMRC has dedicated enforcement powers for the duty (similar to tobacco). Penalties for selling untaxed e-liquid will be significant. Trading Standards has already trialled vape-shop inspections in 2025; expect that to ramp up after October 2026.
The Bottom Line
Vaping in the UK will get more expensive on 1 October 2026 — but it will still be substantially cheaper than smoking, and refillable pod kits will widen their cost advantage over prefilled/disposable formats.
If you're a regular vaper, the smartest preparation is to switch to a Refillable pod kit before the duty hits, and consider buying a small stockpile of your usual nic salt flavours in the months before October. Beyond that, the new prices will become the new normal pretty quickly — and the relative gap between vaping and smoking remains roughly the same.
If you need help choosing a refillable pod kit, our team is on live chat 10am-8pm, 7 days a week. Free UK delivery on every order.
