From 1 October 2026 the UK charges a new Vaping Products Duty of £2.20 per 10ml of e-liquid, with 20% VAT charged on top of the duty. That works out at £2.64 extra per 10ml, or 26.4p per ml, whether the liquid contains nicotine or not. Kits are only taxed on the liquid that comes with them: a prefilled pod kit pays duty on its pods, while a refillable kit or mod sold empty pays none. Pick a product type or enter your own figures.
| Vaping Products Duty | |
| VAT on the duty (20%) | |
| Total added | |
| Extra per month | |
| Extra per year |
How the vape tax is worked out
The duty is a flat 22p for every millilitre of e-liquid, so the more liquid in a product, the bigger the rise. A 10ml bottle gains £2.64. A 100ml shortfill gains £26.40 before you add nic shots, and each 10ml nic shot gains £2.64 of its own. Devices, coils and empty pods are not affected.
Will prices jump on 1 October?
Not everywhere at once. The duty is charged when liquid is made in or imported into the UK from 1 October 2026. Shops can keep selling stock they already hold, without the duty, until 31 March 2027. So prices will climb as old stock runs out, and the cheapest bottles will go first.
Vape tax at a glance
| Product | Liquid | Added from 1 Oct 2026 |
| Single prefilled pod | 2ml | £0.53 |
| Pack of 2 prefilled pods | 4ml | £1.06 |
| Nic salt or freebase bottle | 10ml | £2.64 |
| 50ml shortfill | 50ml | £13.20 |
| 100ml shortfill | 100ml | £26.40 |
| Refillable kit, mod, coils | none | £0.00 |
Vape tax questions and answers
How much is the UK vape tax?
Vaping Products Duty is a flat £2.20 per 10ml of e-liquid, which is 22p per ml. VAT at 20% is charged on top of the duty, so the amount added to the shelf price is £2.64 per 10ml, or 26.4p per ml.
When does the vape tax start?
The duty starts on 1 October 2026. It is charged on e-liquid made in or imported into the UK from that date.
How much will a 10ml bottle of e-liquid cost after the tax?
Add £2.64 to today’s price if the full duty is passed on. A £1.50 bottle becomes £4.14, a £2.99 bottle becomes £5.63 and a £3.99 bottle becomes £6.63.
Is VAT on vapes going up?
No. VAT stays at 20%. The rise comes from the new Vaping Products Duty, and VAT is then charged on the duty as well as on the product.
Does the vape tax apply to nicotine-free e-liquid?
Yes. The duty is charged on the volume of liquid, not the nicotine in it, so 0mg shortfills pay the same rate as 20mg nic salts.
Are vape kits, mods and coils taxed?
No. The duty only applies to e-liquid. A refillable pod kit or mod sold without liquid is not affected. A prefilled pod kit pays duty only on the liquid in its pods, which is about 53p for a single 2ml pod.
Will prices go up on 1 October 2026?
Not all at once. Shops can keep selling stock they already hold without the duty until 31 March 2027, so prices will rise as older stock runs out. From 1 April 2027 every product on sale must carry a duty stamp.
Why are shortfills hit hardest?
Because the duty is charged per millilitre. A 100ml shortfill gains £26.40, and each 10ml nic shot added to it gains another £2.64.